माल और सेवा कर परिषद Goods & Se₹vices Tax Council

1.Whether I am covered under the Classification Heading “Museum”(Code 9996) as per Serial No. 79 of the Notification 12/2017 – Central Tax (Rate) dated 28/06/2017 (the said Notification); 

2.Whether the service provided by me falls under the ambit of the said Notification and thereby exemption from tax is available to me; 

3.In case I am not exempt in terms of the said Notification, whether I can claim ITC of the tax paid or deemed to have paid; 

4.In case I am not exempt in terms of the said Notification, whether I am liable to obtain registration; 

5.How the liability to pay tax on goods and / or services will be determined in the facts and circumstances of operating a Museum for tourism purpose;

 6.What will be the time and value of the supply of service; 

7. Whether any additional service provided free of cost to persons visiting the Museum (like distribution of pamphlets/ brochures/ information leaflets etc.) will amount to supply of goods and / or services and whether the same will be liable to tax within the meaning of that term.

No manual copy was submitted by applicant after given sufficient opportunities hence application was rejected .

Application was rejected as applicant was not responding.

Application was rejected as applicant was not responding

Application was rejected as applicant was not responding.

Application was rejected as applicant was not responding

Application was rejected as applicant was not responding

Application was rejected as applicant was not responding.

Application was rejected as applicant was not responding.

Q1  Applicability of Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 – Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022.?
Ruling-Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 – Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022. The services provided by applicant to RIICO, after 13.07.2022 onward until rate not changed  will attract a rate of 18% GST.