GST benefit not available to ‘Sunha Darshan Museum’ run by a business entity

In re Vakao Theme Park LLP (GST AAR Rajasthan) we find that premises claimed by the applicant as ‘museum’ is founded and developed by a Limited Liability Partnership (LLP) firm namely M/s Vakao Theme parks LLP which is a business entity. The Main Business Activity of Vakao Theme Park LLP is Recreational, cultural and sporting activities”. Further, as per discussion held with its authorized representative during personal hearing dated 30.11.2021, it emerges that this firm intend to develop amusement parks near sunda mata temple. The creation of Sundha Darshan Museum is one of ...