Classification of service— In the instant case, the applicant is engaged in providing services of theme parks. They intend to construct a museum namely 'SUNDHA DARSHAN MUSEUM' near Sunda Mata Temple. 

QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT ARE AS FOLLOWS—

1. Determination of the liability to pay tax on any services provided by us.

2. Services provided by us shall be exempt under Goods and Service Tax.

3. Applicability of the Notification No. 12/2017-Central Tax (Rate) dated 28th June, 2017 on services provided by us.

The authority found 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”. 

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. This authority found 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 28th June, 2017 in respect of 'Services by way of admission to a museum'.

Held that—The services provided/to be provided by the applicant is 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%.