GST On Amusement Park Tickets And Other Recreational Activities

Prakash Matre
Prakash Matre at March 17, 2023

On 25 January 2018, the Government had issued a notification amending the applicability of GST on services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go-rounds, go-carting and ballet. Prior to this notification, these services were taxed at 28% GST.

Applicable Rate Of GST On Amusement Park Tickets

The GST council considered the requests received from several quarters and acknowledged that amusement parks promote social wellness and beget fun and learning for children and their families in real active entertainment and therefore, reduced the rate of GST to 18%. The GST on recreational activities that will be taxable at the lower rate of 18% are: Admission to -

  • Amusement parks
  • Theme parks
  • Water parks
  • Joy rides
  • Merry-go-rounds
  • Go-carting
  • Ballet
  • Water Park Software

Relief From GST On Admission Tickets For Circus, Dance, Theatrical Performances, and Recognised Sporting Events

The GST council has increased the threshold limit on the price of admission tickets (to charge GST). This threshold hold limit is increased to INR 500 (previously INR 250). That means, if the admission ticket value is less than or equal to INR 500 then, GST will not be applicable charged by water park entry software or amusement software. The services that are covered under GST for entertainment here are - Admission to:

  • Circus
  • Dance
  • Theatrical performances including drama or dance
  • Award functions
  • Pageants
  • Concerts
  • Musical performances
  • Recognised sporting events
  • Planetarium

In case the value of the admission ticket is more than INR 500, GST at 18% will be applicable. This amendment was done to promote cultural and sports events in the country.

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