TMI BlogClarifications regarding GST in respect of certain servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... ncil in its 25th meeting held on 18th January 2018:- S. No. Issue Clarification 1. Is hostel accommodation provided by Trusts to students covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No. 12/2017-CT (Rate) . Hostel accommodation services do not fall within the ambit of charitable activities as defined in para 2(r) of notification No. 12/2017-CT(Rate). However, services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utes, for which a quasijudicial machinery is sought to be set up at District, State and Central levels. (2) The President of the District/ State/National Disputes Redressal Commissions is a person who has been or is qualified to be a District Judge, High Court Judge and Supreme Court Judge respectively. (3) These Commissions have been vested with the powers of a civil court under CPC for issuing summons, enforcing attendance of defendants/witnesses, reception of evidence, discovery/production of documents, examination of witnesses, etc. (4) Every proceeding in these Commissions is deemed to be judicial proceedings as per sections 193/228 of IPC. (5) The Commissions have been deemed to be a civil court under CrPC. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and transportation cost including loading and unloading is also paid by the customer. Leasing or rental services, with or without operator, for any purpose are taxed at the same rate of GST as applicable on supply of like goods involving transfer of title in goods. Thus, the GST rate for the rental services in the given case shall be 28%, provided the said goods attract GST of 28%. IGST paid at the time of import of these goods would be available for discharging IGST on rental services. Thus, only the value added gets taxed. [ Sl. No 17(vii) of notification No. 11/2017- CT(Rate) dated 28.6.17 as amended refers]. 5. Is GST leviable in following cases: (1) Hospitals hire senior docto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edical practitioner or para-medics are exempt. [ Sl. No. 74 of notification No. 12/2017- CT(Rate) dated 28.06.2017 as amended refers ]. (1) Services provided by senior doctors/ consultants/ technicians hired by the hospitals, whether employees or not, are healthcare services which are exempt. (2) Healthcare services have been defined to mean any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India [ para 2(zg) of notification No. 12/2017-CT(Rate) ]. Therefore, hospitals also provide healthcare services. The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovisions of the PSC, the Contractor shall have exclusive right to carry out Petroleum Operations to recover costs and expenses as provided in this Contract. The oil exploration and production contractors conduct all petroleum operations at their sole risk, cost and expense. Hence, cost petroleum is not a consideration for service to GOI and thus not taxable per se. However, cost petroleum may be an indication of the value of mining or exploration services provided by operating member to the joint venture, in a situation where the operating member is found to be supplying service to the oil exploration and production joint venture. 2. Difficulty if any, in the implementation of this circular may be brought to the notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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