TMI Blog2022 (2) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order. At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provision under the RGST Act. Further to the earlier, henceforth for the purposes of this Advance Ruling, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the GST Act . The issue raised by M/s Vakao Theme Park LLP, Sunda Darshan Museum, 1298/938, 940 Sarhad Mouja, Village-Rajpura, (Than M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der: A museum is an institute that cares for a collection of artifacts and other objects of artistic, cultural, historical, or scientific importance. Many public museum make these items available for public viewing through exhibits that may be permanent or temporary. According to definition of museum in general, 'SUNDHA DARSHAN MUSEUM' covered under definition of museum and services provided by the same shall be exempted under GST. But due to non-availability of definition of museum in CGST Act, 2017, there is a lack of clarity regarding taxability of the services provided by our unit 'SUNDHA DARSHAN MUSEUM'. Hence, requested to provide clarity on applicability of Notification No. 12/2017-Central Tax (Rate) dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T (9% CGST+9% SGST). However, the site is under construction on current date the taxpayer intends to construct a museum and other amusement related recreational facilities. 2. FINDINGS ANALYSIS CONCLUSION: 1. We have gone through the facts of the case and submission made by the applicant at the time of preliminary hearing. 2. From the record submitted, we find that the Applicant i.e. M/s Vakao Theme Park LLP is engaged in providing services of theme parks and intend to construct a building namely 'SUNDHA DARSHAN MUSEUM' near Sunda Mata Temple situated near 'Sundha Mata Temple' at Sarhad Mouja, Village-Rajpura, (Than Mataji), Tehsil-Jaswantpura, Jalore. The applicant sought clarity whether the Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal park, wildlife sanctuary, tiger reserve or zoo. NIL NIL 3.3 According to the International Council of Museum (ICOM) Statutes adopted by the 22nd General Assembly in Vienna, Austria, on 24 August 2007, the current definition is as follows:- A museum is a non-profit, permanent institution in the service of society and its development, open to the public, which acquires, consents, researches, communicates and exhibits the tangible and intangible heritage of humanity and its environment for the purposes. 4. In view of above provisions and fact submitted by the applicant, first we have to decide that said building to which the applicant claiming as 'Sundha Darshan Museum' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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