Amusement Park rides cannot be classified as Motor Vehicle, will attract GST @18%
Last updated: 07 September 2022
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
Views : 644
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