GST exemption for admission to protected monuments clarifies admission fees are not subject to GST for declared heritage sites. Services of admission to sites declared as protected monuments under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or corresponding State Acts are exempt from Goods and Services Tax, as inserted by notification no. 49/2017 effective 15-11-2017, removing GST liability on admission fees to legislatively recognised protected heritage sites.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST exemption for admission to protected monuments clarifies admission fees are not subject to GST for declared heritage sites.
Services of admission to sites declared as protected monuments under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 or corresponding State Acts are exempt from Goods and Services Tax, as inserted by notification no. 49/2017 effective 15-11-2017, removing GST liability on admission fees to legislatively recognised protected heritage sites.
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