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2022 (2) TMI 1102 - AAR - GSTExemption from GST - providing services of theme parks and intend to construct a building namely 'SUNDHA DARSHAN MUSEUM' near Sunda Mata Temple - applicability of Notification No. 12/2017- Central Tax (Rate)dated 28th June, 2017 in respect of said 'SUNDHA DARSHAN MUSEUM' - whether the said building to which the applicant claiming as 'Sundha Darshan Museum' is museum or otherwise so that applicability of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 can be determined? - HELD THAT:- The museum means a non-profit organisation that stores objects of both natural and cultural heritage, cares and provides necessary conservation supports required to objects in both display and storage and exhibits objects for the knowledge of common people. The premises claimed by the applicant as 'museum' is founded and developed by a Limited Liability Partnership (LLP) firm namely M/s Vakao Theme parks LLP which is a business entity. The Main Business Activity of Vakao Theme Park LLP is Recreational, cultural and sporting activities”. Further, as per discussion held with its authorized representative during personal hearing dated 30.11.2021, it emerges that this firm intend to develop amusement parks near sunda mata temple. The creation of Sundha Darshan Museum is one of the way with a motto to increase people foot- fall in order to run these amusement/theme parks. This building is owned by its partners which shows that it is not a non-profit entity. The primary purpose of the said premises is making profit rather than to serve society or public at large. Being a partnership firm, the applicant has a motto to develop the nearby area of Sundha mata temple for earning profit by developing 'Sunha Darshan Museum'and amusement parks. Mere placing some new idols & sculptures in the said 'Sunha Darshan Museum' to exhibit story of sundha mata temple in the name of service to society, does not qualify as 'museum' due to its profit earning motto. The applicant is not eligible to avail benefits of entry at S. No. 79 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 in respect of 'Services by way of admission to a museum'. The services provided/to be provided by the applicant will be classified under item No. (vi) of column No. 3 of S. No. 34(heading 9996) of the Notification No. 11/2017-CT(R) dated 28.06.2017 under “Recreational, Cultural and sporting services other than (i), (ii), (iia), (iii) (iiia), (iv) and (v) above”, and the applicant is liable to pay GST @ 18%.
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