This discussion clarifies the Goods and Services Tax (GST) applicable to charges for adventure activities such as hot air ballooning, boating, and archery, as well as food services. The advice suggests that adventure activities may fall under the 'theme park' or 'joy ride' category, attracting an 18% GST on admission fees. Food supplies are subject to a 5% GST rate without the ability to claim Input Tax Credit (ITC).
06 May 2022
Hello, I have taken some governmental area on leases for 30 years. I am providing adventure activities there for example " HOT Balloon, Boating, Archirery, Kayaz, Paramotor etc. and food". All these are chargeble separately.
I wanted to know GST rate applicable to me? Also whether I can claim ITC against these services?
07 May 2022
. If the activities are to be considered as activity of theme park, water park or joy rides (which in my opinion your services qualify) - GST is 18% on the admission fee. 2. Supply of Food is liable for tax @ 5% without ITC