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 ]

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