Case Law Details
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 the way with a motto to increase people foot- fall in order to run these amusement/theme parks. This building is owned by its partners which shows that it is not a non-profit entity. 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. 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 eligible to avail benefits of entry at S. No. 79 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, in respect of ‘Services by way of admission to a museum’. The services provided/to be provided by the applicant will be classified under item No. (vi) of column No. 3 of S. No. 34(heading 9996) of the Notification No. 11/2017-CT(R) dated 28.06.2017 under “Recreational, Cultural and sporting services other than (i), (ii), (iia), (iii) (iiia), (iv) and (v) above”, and the applicant is liable to pay GST @ 18% (9% CGST+9% SCGST).
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, RAJASTHAN
Note: Under Section 100 of the CGST/RGST Act, 2017, an appeal against this ruling lies before the Appellate Authority for Advance Ruling constituted under section 99 of CGST/RGST Act, 2017, within a period of 30 days from the date of service of this order.
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, a reference to such a similar provision under the CGST Act / RGST Act would be mentioned as being under the “GST Act”.
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