TMI BlogFAQs (Short) on Services dated 06-09-2017X X X X Extracts X X X X X X X X Extracts X X X X ..... customer on account of extra bed is ₹ 8000, GST shall be charged at 18% on ₹ 8000. Q. 3 Where will the declared tariff be published? Ans. Tariff declared anywhere, say on the websites through which business is being procured or printed on tariff card or displayed at the reception will be the declared tariff. In case different tariff is declared at different places, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST Q. 4 Same room may have different tariff at different times depending on season or flow of tourists as per dynamic pricing. Which rate to be used then? Ans. In case different tariff is declared for different seasons or periods of the year, the tariff dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... % As is evident from the notification, entry to casinos and gambling are two different services, and GST is leviable at 28% on both these services (14% CGST and 14% SGST) on the value determined as per section 15 of the CGST Act. Thus, GST @ 28% would apply on entry to casinos as well as on betting/ gambling services being provided by casinos on the transaction value of betting, i.e. the total bet value, in addition to GST levy on any other services being provided by the casinos (such as services by way of supply of food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value. Q. 8 The provision in rate schedule notification No. 11/2017-Central Tax (Rate), dated the 28th June, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accommodation services provided in hotels, inns guest houses or other commercial places meant for residential or lodging purposes provided by a person having turnover below ₹ 20 lakhs (Rs. 10 lakhs in special category states) per annum and thus not required to take registration under section 22(1) of CGST Act. Such persons, even though they provide services through ECO, are not required to take registration in view of section 24(ix) of CGST Act, 2017. Q. 13 To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service :- 1. The books are printed/publi-shed/sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond] ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
