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2020 (4) TMI 596 - AAR - GSTClassification of service - rate of GST - Amusement services in Amusement Park - giving access right to visitor for individual joy rides in their amusement park - HELD THAT:- The applicant is supplying services by way of access to amusement facilities including merry-go rounds and other rides in their amusement park to visitors - the rate of CGST on the supply of amusement services in amusement park like merry-go rounds and other rides being made to visitors shall be 9% according to Notification No. 11/2017- Central Tax (Rate), dated 28th June, 2017, as amended (vide Notification No. 01/2018Central Tax (Rate), dated 25th January, 2018) - The HSC code (Tariff Group/ Heading) for the supply of amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691 - The rate of tax applicable to the services will be 18% GST.
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