AAR: Operating 'Gaming Zone' in a mall constitutes ‘amusement facility’, taxable at 28%

Maharashtra AAR holds that Applicant’s service of operating Gaming Zone in a mall is taxable at 28% under Sr. no. 34 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017 as amended vide Notification No. 01/2017-Central Tax (Rate) w.e.f. Jan 25, 2018; Referring to Section 2(a-1) of Bombay Entertainment Act and various dictionary definitions, observes that supply of services provided by the Applicant do not fall within the expression ‘Amusement Park�...