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Gaming zones operating in malls are ‘amusement facilities’ taxable at 28% GST from 25.01.2018

July 2, 2019[2019] 107 42 (AAR - MAHARASHTRA)

CGST : Where applicant-company, engaged in providing amusement facility services and running family entertainment center, have stationed various gaming equipment and machines for different age groups, consisting of kids, teenagers and adults and equipment and machines are either coin operated or card operated in its faculty, services/activities supplied by applicant by deploying gaming machines and equipments would not fall within the expression an 'amusement park', but fall under 'amusement facilities', since to be called as a park, it must have a large area of land whereas to be called a 'facility', it is sufficient if it has a place or a building or an equipment used for a particular purpose and the applicant having placed equipments in an area within the mall, it can be called 'amusement facility' rather than an 'amusement park' and GST rate on operating gaming zone in malls is at the rate of 28 per cent with effect from 25-1-2018

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