KNK Karts (P) Limited ., In re
Date: August 12, 2022
Subject Matter
‘Go-karts’ meant solely for the purpose of joy riding or recreational purpose are classifiable under HSN '9508'
Summary
i. The ‘amusement park ride karts’ commonly known as ‘Go-karts’ , meant solely for the purpose of joy riding or amusement or recreational purpose and are designed and shaped to suit to run or drive only on extremely smooth spe…
M/s. KNK Karts (P) Limited, Plot No.3, KSSIDC Industrial Estate, Khanapur, Belgaum District-591302 (hereinafter referred to as ‘The applicant’), having GSTIN 29AAHCK5660N1ZU have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with Rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in FORM GST ARA-01 dis…