The Appellate Authority for Advance Ruling, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28%(CGST @14% + SGST@14%) in terms of the entry (iiia) of Sr.34 of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 1/2018 –C.T. (Rate) dated 25.01.2018.
States/UT
Appellate orders File
Appeal Order No. & Date
MAH/AAAR/SS-RJ/18/2018-19 dated - 21.11.2019
AR Order No. and Date, against which Appeal has been filed
GST-ARA-109/2018-19/B-37 dated 08.04.2019
Year