Vakao Theme Park LLP ., In re
Date: December 15, 2021
Court: Authority for Advance Ruling
Bench: Rajasthan
Type: Advance Ruling
Judge(s)/Member(s): J P Meena, M S Kavia
Subject Matter
GST exemption is not available to a museum run by a business entity
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…
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…