Page 191 - GSTL_14th May 2020_Vol 36_Part 2

2020 ] IN RE : SUPERSTAR AMUSEMENT PVT. LTD. 293
collecting fees to access individual because that is not included
in the entry point.
(V) They have discussed many times with the authority that Govt.
intention is not such, even in the Circular, which was issued in
the February, 2018, it is clearly mentioned that enjoying camel
ride, horse ride, boat ride is consider as joy rides and GST is
applicable @ 18% thereon.
3. Hearing :
Preliminary hearing in the matter was held on 10-5-2018, Shri Pravin
Shah, CA appeared and requested for admission of application as per conten-
tions made in their application. The application was admitted and called for final
hearing on -----, Shri ------- appeared and made both oral and written submis-
sions. The jurisdictional officer has neither furnished comments on admissibility
and merits of the application nor was present.
4. Discussion and Findings :
We have gone through the facts of the case, documents on record and
submission made by the Applicant.
Applicant is running Amusement park at Kankaria Lake front in the
name of “Amusement World” with the support of Ahmedabad Municipal Cor-
poration. 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 tak-
ing fees at the entry point and giving right for unlimited times ride within their
premises to visitors, except 2-3 big rides in their premises; and (ii) The visitor,
who wants to enjoy that 2-3 big rides have to pay extra money for per ride en-
joyment.
Applicant has sought for advance ruling on the question that what is the
classification of Amusement services in Amusement Park like merry-go rounds
and other rides and what rate of tax is applicable when they are giving access
right to visitor for individual joy rides in their amusement park?
We find that the applicant is supplying services by way of access to
amusement facilities including merry-go rounds and other rides in their amuse-
ment park to visitors.
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, as detailed hereunder :
“99969 Other amusement and recreational services
999691 Amusement park and similar attraction services
This service code includes services involving organization, operation,
admission to and other related services of -
(i) amusement parks
(ii) attractions and fun fair
(iii) operation of preserved railways
(iv) other similar attractions.”
We note that, initially, as per Notification No. 11/2017-Central Tax (Rate), dated
28th June, 2017, GST rate on services by way of admission to amusement parks
including theme parks, water parks, joy rides, merry-go-rounds, go-carting and
ballet was 28 per cent. extract whereof is reproduced below :

GST LAW TIMES  14th May 2020  191