Arcade game in a mall attracts 28% GST and go-karting 18%
Mumbai: If you enjoy speed driving, albeit in a gaming zone at your neighbouring mall, you will continue to bear the higher GST rate of 28%. In an order made public recently, the Authority of Advance Ruling (AAR)’s Maharashtra bench distinguished between gaming zones set up in a mall and amusement parks. The AAR held that gaming zones do not constitute “amusement parks” but are “…