GST on Mall Gaming Zones Set at 28%; Classified as Amusement Facilities, Not Amusement Parks.

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....Rate of GST - services by way of amusement facility - dictionaries say that a park is a large part of land used for a particular purpose - the services/activities supplied by applicant by deploying gaming machines and equipments in an area within the Oberoi mall would not fall within the expression, as an ‘amusement park’, but fall under amusement facilities - operating gaming zone in one of leading malls is taxable @ 28%....