GST Provisions on service provided related to Vedio game service in a mall by a Taxpayer

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CA Abhishek Sharma

Chartered Accountant

39 Points Joined December 2012

Query..
A taxpayer who is providing service of Vedio game to customer in a mall. He charge consideration depends on time consuming such as
for 1 Hour = 100
2 Hour = 200
4 Hour = 500.
My Queries are as under
1. GST rate on above supply of service ?
2. How to make Invoice for the same?
3. whether GSt leviable on Entertainment Tax also.?
4. can I take ITC on input / capital goods / input service (installing of game in computer) the same with outward tax liability..!??

Thanks & Regards
CA Abhishek Sharma

Replies (3)

RAJA P M

"Do the Right Thing...!!!"

128147 Points Joined January 2015

1. GST rate on above supply of service ?
- 18% is applicable as 9973

2. How to make Invoice for the same?
- As per invoicing rule with above said hour basis.

3. whether GSt leviable on Entertainment Tax also.?
- I think no need.

4. can I take ITC on input / capital goods / input service (installing of game in computer) the same with outward tax liability..!??
- Yes... Definitely You can avail ITC.

CA Abhishek Sharma

Chartered Accountant

39 Points Joined December 2012

Thanks Raja P M...
1. As per AAR ruling Maharashtra of Bandai Namco India P Ltd ... it is treated as Amusement facilities and not it park and would be taxable (SAC = 9966(iii))..
2. can I go to one invoice one day basis???

Please provide the above reply with above consideration.

Thanks in Advance
CA Abhishek

RAJA P M

"Do the Right Thing...!!!"

128147 Points Joined January 2015

As per Your query "I think it's just Video Games". So, I refer the code ...

1. You mean 9996..?!
If You mean amusement park then Yes You can use code 9996. Check out the definition of amusement park as per GST.

2. If Cash receipt then You can prepare single bills as per category of service. But, Keep single documents as every transactions...