TMI BlogClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... es, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. Reg. Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services. 2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at http://www.cbec.gov.in/resources//htdocs-cbec/gst/om-clarification.pdf . S. No. Questions/ Clarifications sought Clarifications 1 1. Will GST be charged on actual tariff or declared tariff for accommodation services? 2. What will be GST rate if cost goes up (more than declared ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apply. 5. Declared tariff at the time of supply would apply. 6. If declared tariff of the accommodation provided by way of upgrade is ₹ 10000, but amount charged is ₹ 7000, then GST would be levied @ 28% on ₹ 7000/-. 2 Vide notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue of any or all bets paid into the totalisator or placed with licensed book makers, as the case may be. Illustration: If entire bet value is ₹ 100, GST leviable will be ₹ 28/-. 4 1. Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-CT (Rate) dated 28th June 2017 , price/ declared tariff includes the tax component or not? 2. Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the entry of CGST Notification 11/2017-CT(Rate) 3. What will be the rate of tax for bakery items supplied where eating place is attached - manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst a specific brand name. [e.g. Manorama Year Book] 3. The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge (London)] The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian language edition (translated). [e.g. Ananda Publishers Ltd. pays fees to Penguin (NY)] The supply of books shall be treated as supply of goods as long as the supplier owns the books and has the legal rights to sell those books on his own account. 7 Whether legal services other than representational services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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