Go-karts at amusement parks aren't 'motor vehicles' under the Motor Vehicles Act, 1988; taxed at 19% GST.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Classification of manufactured goods - rate of GST - amusement park ride karts commonly known as Go-karts - the 'amusement park ride karts' supplied by the applicant neither qualify as 'motor cars' nor as 'motor vehicle' under the Motor Vehicles Act, 1988 as they are not road worthy. They are also not designed for transport of persons and are meant only for amusement or entertainment for use on a fixed or restricted course. Hence they are not classifiable under CTH 8703. - the amusement park rides are taxable at 19% of GST i.e. 9% CGST and 9% SGST. - AAR....