Home Case Index All Cases GST GST + AAR GST - 2019 (7) TMI AAR This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 96 - AAR - GSTRate of GST - services by way of admission to amusement parks and amusement facility - it is submitted that the GST Notification 1/2018 reduced the rate on services by way of admission to amusement parks from 28% to 18% with effect from 25 January 2018 - what will be the applicable rate of GST on the services/ activities of the Company? - HELD THAT:- From the meaning assigned to ‘Amusement Park ‘, we understand and we agree with the contention of the jurisdictional officer that park includes a large area of land that is used for specific purpose in a big open area containing various amusement facilities which themselves may be under covered premises - In the present case, we find that applicant have stationed various gaming equipment and machine for different age groups consisting of kids, teenagers and adults. The equipments and machine are either coin operated or card operated. Thus through the various equipment and machine stationed in the mall applicant allows interested person such as kids, teenagers and adults facilities to enjoy various games. The word ‘amusement’ being common in the expressions ‘amusement park’ and ‘amusement facility’ it is worthwhile to know the difference between a ‘park’ and a ‘facility” to arrive at a conclusion as to whether the Applicant’s premises is an ‘amusement park’ or an amusement facility’. The meaning of a ‘park’ in various dictionaries say that a park is a ‘large of land’ used for a particular purpose - In the instant case the applicant has placed equipments in an area within the Oberoi mall. Therefore there is should not be a second thought to call it an ‘amusement facility’ rather than an ‘amusement park’. Applicant are engaged in providing amusement facility services and running family entertainment center in Oberoi Mall. Applicant is also advertising its activities in the public domain as providing amusement facilities - the subject services/activities supplied by applicant by deploying gaming machines and equipments would not fall within the expression, as an ‘amusement park’, but fall under amusement facilities. The GST rate on operating gaming zone in one of leading malls in Mumbai is @ 28% w.e.f. 25.1.2018.
|