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Whether museums fees, admission fees, tickets provided by charitable trust attracts levy of tax?

Whether museums fees, admission fees, tickets provided by charitable trust attracts levy of tax?

TRT-2026-662

Issue Favourable to Tax Payer ?:- yes

Held - Considering the rival submissions, we hold that in view of the Notification No. 9/2017-ST, extending the benefit of exemption on services by way of admission fee to museum etc., with effect from 01.07.2012, the demand vide the impugned order against the appellant, does not survive. Accordingly, we set aside the impugned order and allow this appeal. The appellant shall be entitled to the consequential benefits, in accordance with law.

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