GST on Museum Services
Analysis of GST on Museum Services as per GST Act of India
Is there any GST on Museum and preservation services ?
Yes
Service Accounting Codes for Museum and preservation services
Group 99964 : Museum and preservation services
999641 :Museum and preservation services of historical sites and buildings
999642 :Botanical, zoological and nature reserve services
[ As per entry no 684 of Notification No. 11/2017-Central Tax (Rate) and No. 8/2017-Inegrated Tax (Rate) both dated 28-6-2017 effective from 1-7-2017]
What are the GST rates on Museum and preservation services ?
CGST rates are 9% and SGST rate 9% / IGST Rates are 18%
[ As per entry no 34 of Notification No. 11/2017-Central Tax (Rate) and No. 8/2017-Inegrated Tax (Rate) both dated 28-6-2017 effective from 1-7-2017 ]
Is there any Exemption from GST on Museum and preservation services ?
Exemption from GST for the followings w.e.f 01.07.2017 :-
“ Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.”
Exemption from GST for the followings w.e.f. 15-11-2017.[ Inserted by Notification No. 47/2017-Central Tax (Rate), dated 14-11-2017]
“Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958) or any of the State Acts, for the time being in force “
[ As per entry no 79 and 79A of Notification No. 12/2017-Central Tax (Rate) and No. 9/2017-Inegrated Tax (Rate) both dated 28-6-2017, effective from 1-7-2017 ]
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |