Reduced GST rate on admission to amusement park

Posted on 22 April 2023 Category : GST rate

Reduction on GST rate for admission to Amusement Park

25^th GST council meeting held on 18^th January, 2018, the GST Council has recommended reduction of 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 from 28% to 18%. These services hitherto attracted GST @ 28%. Requests were received from several quarters that amusement parks promote social wellness and beget fun and learning for children and their families in a real active entertainment and therefore, the rate may be reduced to 18%.

The notifications giving effect to the recommendations of the Council will be issued on 25^th January, 2018. Accordingly, admission to amusement parks including theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet shall be taxable at the lower rate of 18%.

It is normal and trusted that States don't raise the tax on entertainment and amusement levied by the neighbourhood experts (Panchayats/Municipalities/District Councils) in order to build the taxation rate on the amusement parks. This will guarantee that the rate cut in GST is passed on to children.

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CGST Act Section 6 of CGST Act, 2017

CGST Act section 7 Levy and collection of Taxes, Scope of supply

CGST Act section 8 Tax liability on composite and mixed supplies

CGST Act Section 9 Levy and collection of GST

CGST Act section 10 composition Levy under GST

CGST Act section 11 power to grant exemption from tax

CGST Act section 12 Time of supply of goods

CGST Act section 13 Time of supply of services

CGST Act Section 14 Change in rate of tax in respect of supply of goods or services

CGST Act Section 15 value of taxable supply under GST