GST relief for circus, dance and theatrical performances

Admission ticket to amusement parks, including theme parks, water parks and merry-go-rounds, will attract 18 per cent GST with effect from January 25, lower than 28 per cent earlier, the Finance Ministry said today.

"It is expected and hoped that states do not raise the tax on entertainment and amusement levied by the local authorities (Panchayats/ Municipalities/ District Councils) so as to increase the tax burden on the amusement parks," said the Finance Ministry statement.

"This will ensure that the rate cut in GST is passed on to the children and families," it added.

According to the statement, these services earlier attracted GST @ 28%. Requests were received from several quarters that amusement parks promote social wellness and beget fun and learning for children and their families in a real active entertainment and therefore, the rate may be reduced to 18%.