AAAR: Gaming Zone operated in mall not an 'Amusement Park' but 'Amusement Arcade', taxable @28%, upholds AAR

Maharashtra AAAR upholds AAR's order, holds that gaming zone operated in mall premises is an 'Amusement Arcade' taxable @ 28% GST; Perusing various dictionary meanings of word “amusement park” and “amusement arcade”, observes that the gaming facilities and various amusement rides offered by the Appellant in the malls will be considered as an Amusement Arcade and not Amusement Park; Opines that theme parks as well as water parks are considered as type of amusement park...