The gaming zone operated in the mall would be covered by entry (iiia) of Sr. 34 of the Notification No. 11/2017 -Central Tax (Rate) and would accordingly attract GST at rate of 28%
Levy of GST-- On perusal of the above, the moot issue, before us, is to determine whether the gaming zone operated by the Appellant in the mall could be construed as amusement park as being proffered by the Appellant, or otherwise.
we set out to examine the term “amusement park” and “amusement facility”, and their applicability in the context of the operations carried out by the Appellant. On perusal of the GST Act, it is found that the terms “amusement park” and “amusement facility” have not been defined therein.
definition of the amusement facility in the present case, it is clearly revealed that the provision of the fun or recreation by the Appellant by means of amusement rides and gaming devices deployed in the covered area of the mall premises, which can reasonably be construed as amusement arcade as has been established above, is nothing but the amusement facility.
Held that- We, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28%.