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.

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.

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.

Q-Whether the ITC of GST charged by the hired work contractors against construction of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not ?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.