Atriwal Amusement Park ., In re
Date: June 9, 2020
Subject Matter
ITC is available on 'Water Slides' purchased for amusement park as they fall within the meaning of the term 'apparatus, equipment and machinery'
Summary
1. Water Slides shall fall within the meaning of the term apparatus, equipment and machinery and therefore, shall be eligible for claim of ITC. Regarding the Steel and Civil Structure on which the Water Slides are installed, we have to state th…
1. M/s Atriwal Amusement Park (hereinafter referred to as the Applicant) is engaged in construction of Water Park, for construction of the same various components & services will he used. All such components & services are taxable under GST. The Applicant is not registered. However the Applicant has declared that he is desirous of obtaining registration in GST. 2. The provisions of the CGS…