https://www.taxtmi.com/caselaws?id=418851 The AAR, Rajasthan ruled that a theme park operator's proposed "Sundha Darshan Museum" near Sunda Mata Temple does not qualify as a museum under GST Notification No. 12/2017. The AAR determined that since the facility is operated by a profit-making LLP entity with primary business activities in recreational services, and its purpose is to increase footfall for commercial amusement parks rather than serve society, it cannot claim museum exemption benefits. The services will be classified under recreational/cultural services and attract 18% GST. en-us Wed, 15 Dec 2021 00:00:00 +0530 Tue, 01 Apr 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418851 The AAR, Rajasthan ruled that a theme park operator's proposed "Sundha Darshan Museum" near Sunda Mata Temple does not qualify as a museum under GST Notification No. 12/2017. The AAR determined that since the facility is operated by a profit-making LLP entity with primary business activities in recreational services, and its purpose is to increase footfall for commercial amusement parks rather than serve society, it cannot claim museum exemption benefits. The services will be classified under recreational/cultural services and attract 18% GST. Case-Laws GST Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418851