Rate of GST — GST rate on operating gaming zone — The applicant is engaged in providing amusement facility services and running family entertainment center in Obero Mall. Applicant is also advertising its activities in the public domain as providing amusement facilities. Thus, the subject services/activities supplied by the applicant by developing gaming machines and equipments would not fall within the expression, as an amusement park, but fall under amusement facilities. — Bandai Namco India Private Limited, In Re… [2019] 11 TAXLOK.COM 087 (AAR-Maharashtra)