Case LawRAJ/AAR/2021-22/32
Vakao Theme Park LLP ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Rajasthan
- Date:
- December 15, 2021
- Type:
- Advance Ruling
- Members:
- J P Meena, M S Kavia
Subject
GST exemption is not available to a museum run by a business entity
Exemption
Summary
The premises termed as ‘Sunha Darshan Museum’ is not a ‘Museum’. Thus, entry at S. No. 79 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 , is not applicable to the applicant. The services provided/to be pr…
Judgement
At the outset, we would like to make it clear that the provisions of both the CGST Act and the RGST Act are the same except for certain provisions. Therefore, 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…