GST on elephant/ camel joy rides.

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GST on elephant/ camel joy rides.

Elephant / camel joy rides cannot be classified as transportation services. These services will attract GST @ 18% with threshold exemption being available to small service providers. [Sl. No 34(iii) of notification No. 11/2017-CT(Rate) dated 28.06.2017 as amended by notification No. 1/2018-CT(Rate) dated 25.01.2018 refers]

01. Sl. No 34(iii) of notification No. 11/2017-CT(Rate) reads as under:

Heading  9996

 Recreational, cultural and sporting services.

Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet.

02. Services of elephant or camel ride, rickshaw ride and boat ride should not be classified under heading 9964 (as passenger transport service).