Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Exemption from GST - providing services of theme parks and ...

Case Laws     GST

February 25, 2022

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

View Source

 


 

You may also like:

  1. The case concerns the classification of services provided by the applicant to the R&B department of the Government of Gujarat. The issue was whether the services of...

  2. Exemption from GST - Composite Supply or not - service of crushing food grains - It is a composite supply of goods and services where service of crushing food grains is...

  3. Classification of services - applicability of GST rate - Works Contract - composite supply - receipt of contract for new construction of CBD railway station, platform,...

  4. Classification of services - Cargo Handling Services or Works Contract Services - The Appellate Tribunal concludes that the cargo agent building constructed by the...

  5. This case deals with the classification of supply and taxability under GST for the handover of building, civil structures, and railway siding constructed by the...

  6. Classification of supply - bundled service or not - right to use of car/two wheeler vehicle parking space along with the sale of under constructed apartments - it is...

  7. Classification of body building activity on chassis owned by the principal, either a registered or unregistered customer, under the Goods and Services Tax (GST) regime....

  8. Refund claim of input service tax credit - input service or not - Erection, Commissioning & Installation Services - Construction or execution of works contract of a...

  9. Classification of services - Works Contract Service or not - Construction / Building of Multi-Level Car Parking (MLCP) built by the appellant at New Delhi Airport...

  10. Levy of GST - man power services provided - The Subject Supply for the purpose of Security, Cleaning and Housekeeping services provided to the cited schools are exempt...

  11. Exemption form GST - pure services or not - services provided by a sub-contractor to the main contractor - The notification exempts pure services provided to government...

  12. Classification of service - rate of GST - Amusement services in Amusement Park - giving access right to visitor for individual joy rides in their amusement park -...

  13. Rate of tax applicable on services provided by the applicant to Maharashtra Jeevan Pradhikaran (MJP) as part of the Jal Jeevan Mission, a Government of India mission....

  14. This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

  15. GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News

 

Quick Updates:Latest Updates