Superstar Amusement Pvt. Ltd ., In re
Date: August 28, 2019
Subject Matter
SAC for amusement services in Amusement Park like merry-go rounds and other rides shall be 99969/999691 attracting 18% GST
Summary
Q) Applicant is running Amusement park. They have installed more than 15 joy rides for children as well as for adult. They are running joy rides with two types of schemes, viz. (i) They are taking fees at the entry point and giving right for unlimite…
The present application has been filed under section 97 of the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017 [herein after referred to as “the CGST Act” and GGST Act”] by M/s. Superstar Amusement Pvt. Ltd., Ahmedabad, the applicant seeking an advance ruling in respect of the following question: What rate of tax is applicable when they a…