TaxTMI 
TaxTMI 
2022 (2) TMI 1102
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....re, 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 Mataji), Tehsil-Jaswantpura, Jalore-343001, Rajasthan- (hereinafter the applicant) is fit to pronounce advance ruling as it falls under the ambit of the Section 97(2) (b)&(e) given as under:- (b) applicability of a notification issued under the provisio....
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....ough 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) dated 28.06.2017 and taxability of services provided by the said museum. B- QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT 1. Determination of the liability to pay tax on any services provided by us. 2. Service....
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.... 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 No. 12/2017- Central Tax (Rate)dated 28th June, 2017 is applicable in respect of said 'SUNDHA DARSHAN MUSEUM' or otherwise. 3. Before we delve deep to decide the case, it would be proper in the fitment of just....
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....ches, 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' is museum or otherwise so that applicability of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017 can be determined. 5. For this we have relied upon the definition of museum given by the International Council of Museum (ICOM). Moreover, in our view 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....
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....e. 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 mot....