Amusement Park rides cannot be classified as Motor Vehicle, will attract GST @18%

Last updated: 07 September 2022
Quick Summary
The Karnataka Authority for Advance Ruling (AAR) has determined that amusement park ride karts are not to be classified as motor vehicles. Consequently, these karts will attract a Goods and Services Tax (GST) of 18% under HSN 9503. The ruling clarifies that the karts are not roadworthy, not designed for passenger transport, and are intended solely for amusement on restricted courses.

Court :
AAR, Karnataka

Brief :
The AAR, Karnataka in the matter of M/s KNK Karts (P) Ltd [Advance Ruling No. KAR ADRG 20/2022 dated August 12,2022] has held that the amusement park ride karts ("the Product") cannot be classified as Motor Vehicle and will attract GST @ 18% under HSN 9503 of the Customs Tariff Act, 1975 ("the Customs Tariff Act").

Citation :
Advance Ruling No. KAR ADRG 20/2022 dated August 12,2022

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Bimal Jain
Published in GST
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