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2019 (11) TMI 1451 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRAApplicable rate of GST on the services/ activities of the Company - reduced rate of GST - services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet - GST Notification 01/2018 - whether the gaming zone operated by the Appellant in the mall could be construed as amusement park as being proffered by the Appellant, or otherwise? - HELD THAT:- It has been established beyond doubt that the gaming zone operated by the Appellant in the closed premises of mall is not the amusement park but the same can more reasonably be envisaged as amusement arcade. Benefit of N/N. 11/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 1/2018-C.T. (Rate) dated 25.01.2018 - HELD THAT:- It is seen that entry (iii) talks about the amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. On a plain reading of this expression of entry (iii) and applying the rule of legal interpretation, it may adequately be inferred that the said entry does not talk about the fun or recreation in the nature of the arcade games as is in the present case of the Appellant. Hence, it can decisively be concluded that the aforesaid entry (iii) does not cover the activities of the Appellant. On the other side, the entry (iiia) of the amended Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 squarely covers the Appellant’s activities as the gaming zone operated by the Appellant in the mall’s closed premises are nothing but the amusement facilities as per the definition of the amusement facility provided under section 65 (B)(9) of the erstwhile Finance Act, 1994. Thus, it is clearly revealed that the provision of the fun or recreation by the Appellant by means of amusement rides and gaming devices deployed in the covered area of the mall premises, which can reasonably be construed as amusement arcade as has been established above, is nothing but the amusement facility. It is perspicuous that the gaming zone operated by the Appellant in the mall would be covered by entry (iiia) of Sr. 34 of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 1/2018 - C. T. (Rate) dated 25.01.2018, and would accordingly attract GST at rate of 28%.
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