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<h1>Amusement and Entertainment Services Under Schedule 3 Now Subject to 18% IGST or Split 9% CGST/SGST. Amendments Effective 2022.</h1> Goods listed under Schedule 3 are subject to an Integrated Goods and Services Tax (IGST) at 18% or a combination of Central Goods and Services Tax (CGST) at 9% and State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at 9%. This includes travelling circuses, travelling menageries, amusement park rides, water park amusements, fairground amusements like shooting galleries, and travelling theatres. Amendments made effective from January 1, 2022, clarified the inclusion of these items, which were previously categorized differently. The changes were initially introduced by notification in November 2017.