GST classification of video game consoles and arcade machines attracts a specified Schedule tax rate under amended notifications. Classification places video game consoles, arcade and amusement machines, articles of funfair, and table or parlour games (including pin tables, billiards, special casino tables and automatic bowling alley equipment) within the Schedule entry attracting GST @ 18%, excluding playing cards, ganjifa cards, chess boards, carom boards and similar board games; inserted by Notification No. 25/2018-Integrated Tax (Rate) effective 1 1 2019 and applicable until 21-09-2025.
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 classification of video game consoles and arcade machines attracts a specified Schedule tax rate under amended notifications.
Classification places video game consoles, arcade and amusement machines, articles of funfair, and table or parlour games (including pin tables, billiards, special casino tables and automatic bowling alley equipment) within the Schedule entry attracting GST @ 18%, excluding playing cards, ganjifa cards, chess boards, carom boards and similar board games; inserted by Notification No. 25/2018-Integrated Tax (Rate) effective 1 1 2019 and applicable until 21-09-2025.
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