TaxTMI 
TaxTMI 
TaxTMI 
2022 (2) TMI 1102
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....e 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 provisions of this Act. (e) Determination of the liabil....
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....NDHA 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. Services provided by us shall be exempt under Goods and Service Tax. 3. Applicability of the Notification No. 12/2017-Central Tax ....
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.... 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 justice to discuss the relevant provisions of the statute which are as under- 3.1 EXPLANATORY NOTES FOR SUPPLY OF SERVICES UNDER GST,- 99964 Museum and preservation service....
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....ha 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 display and storage and exhibits objects for the knowledge of common people. 6. With regard to meaning of Non-Profit Organisation, we are of the view that a non-profit organisation, as the name suggest is a legal organisation whose primary purpose is to promote public good rath....
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.... 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 motto. Further, the said building neither acquires, conserves the heritage of humanity nor having collection of arts, science, and technology, history objects. Hence, we find that premises termed as 'Sunha Darshan Museum' is not a 'museum'. Thus the applicant is not elig....