Service classification under GST: amusement and recreational services redefined, removing gambling and lottery categories for tax treatment. Classification under GST places amusement and recreational services in Group 99969, subdivided into codes for amusement parks and similar attractions, coin-operated amusement machine services, and other recreation and amusement services n.e.c.; explanatory notes list included activities (amusement parks, attractions, preserved railways, coin/card-operated games and rides, ballrooms, ski hills, recreation parks and beaches). A recent amendment removed separate gambling, betting and lottery codes and consolidated the remaining services within the 99969 series for GST classification.
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Provisions expressly mentioned in the judgment/order text.
Service classification under GST: amusement and recreational services redefined, removing gambling and lottery categories for tax treatment.
Classification under GST places amusement and recreational services in Group 99969, subdivided into codes for amusement parks and similar attractions, coin-operated amusement machine services, and other recreation and amusement services n.e.c.; explanatory notes list included activities (amusement parks, attractions, preserved railways, coin/card-operated games and rides, ballrooms, ski hills, recreation parks and beaches). A recent amendment removed separate gambling, betting and lottery codes and consolidated the remaining services within the 99969 series for GST classification.
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