GST applicability extended to travelling circuses and amusement services, changing their taxable classification under Schedule II. Notification implements GST at 18% effective from 22-09-2025 by amending Schedule II to treat travelling circuses and travelling menageries, amusement park rides and water part amusements, fairground amusements including shooting galleries, and travelling theatres as taxable under the amended Schedule II; reference is made to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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GST applicability extended to travelling circuses and amusement services, changing their taxable classification under Schedule II.
Notification implements GST at 18% effective from 22-09-2025 by amending Schedule II to treat travelling circuses and travelling menageries, amusement park rides and water part amusements, fairground amusements including shooting galleries, and travelling theatres as taxable under the amended Schedule II; reference is made to Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025.
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