Bandai Namco India private Limited ., In re
Date: November 21, 2019
Court: Appellate Authority for Advance Ruling
Bench: Maharashtra
Type: Advance Ruling
Judge(s)/Member(s): Sungita Sharma, Rajiv Jalota
Subject Matter
28% GST applicable on operating gaming zones in malls. AAR ruling upheld.
Summary
The applicant submits that they are engaged in providing amusement facility services and also running family entertainment facility center in Oberoi mail Mumbai. To conduct the business as aforesaid it has stationed various gaming equipment’s a…
1.1. Bandai Namco Entertainment Inc. (‘BNEI’) is a Japanese video game development company and publisher. BNEI also releases videos, music, and other entertainment products related to its intellectual properties (IP). It has the operation in all major countries around the globe including India. 1.2. The Indian arm is operated by means of a private company set-up under the Companies Act…