Neither does the GST law provide the definition of an amusement park nor clarification any is provided by the Government for interpretation of the above press release.
Basis the above analysis of the definition of an ‘amusement park7 and the fact that BNIPL provided various rides and games around a central theme, caters to various age groups and has long lasting business operations, it is prudent to categorise BNIPL as an amusement park.
Accordingly, amusement activities provided by BNIPL in a mall i.e. a building structure should be considered an amusement park basis the above-mentioned Wikipedia definition of an amusement park and a park.
Source: taxguru.in
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