GST on amusement services applies to travelling circuses, amusement rides and fairground amusements including shooting galleries and travelling theatres. Supply of specified amusement goods and services is subject to GST at the stated rate under Schedule 3, covering travelling circuses and travelling menageries, amusement park rides and water park amusements, fairground amusements including shooting galleries, and travelling theatres; the entry has been amended by notifications that altered earlier wording and inserted the current list.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on amusement services applies to travelling circuses, amusement rides and fairground amusements including shooting galleries and travelling theatres.
Supply of specified amusement goods and services is subject to GST at the stated rate under Schedule 3, covering travelling circuses and travelling menageries, amusement park rides and water park amusements, fairground amusements including shooting galleries, and travelling theatres; the entry has been amended by notifications that altered earlier wording and inserted the current list.
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