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Supply of amusement services in Amusement Park like merry-go rounds and other rides shall be taxable @18% GST.

Classification of Service — Applicant seeking an advance ruling in respect of the following question: What rate of tax is applicable when they are giving access right to visitor for individual joy rides in their amusement park? 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 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. — Superstar Amusement Pvt. Ltd, In Re…[2019] 15 TAXLOK.COM 136 (AAR-Gujarat)