GST exemption for admission to museums and protected wildlife areas preserves tax-free entry for such conservation and recreational services. Services by way of admission to museums, national parks, wildlife sanctuaries, tiger reserves and zoos are exempt from GST, with the scope of the exemption determined by adopting the statutory meanings of national park, tiger reserve, wildlife sanctuary and zoo as defined in the Wild Life (Protection) Act, 1972.
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 museums and protected wildlife areas preserves tax-free entry for such conservation and recreational services.
Services by way of admission to museums, national parks, wildlife sanctuaries, tiger reserves and zoos are exempt from GST, with the scope of the exemption determined by adopting the statutory meanings of national park, tiger reserve, wildlife sanctuary and zoo as defined in the Wild Life (Protection) Act, 1972.
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