GST Exemption Denied for Sundha Darshan Museum; Profit Motive Disqualifies Theme Park Services from Tax Breaks.

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....Exemption from GST - providing services of theme parks and intend to construct a building namely 'SUNDHA DARSHAN MUSEUM' near Sunda Mata Temple - 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 motto. - AAR....