TMI BlogClarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P Dated Shimla-9 13th March, 2019. Madam/Sir, Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. It has been observed that trade and industry has doubts on certain issues regarding levy of GST on supply of services. 2. In this context, clarifications on various doubts regarding levy of GST on supply of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eption 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. 4. In case different tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service of accommodation is provided shall 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-State Tax (Rate) dated the 30th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value. 3. The provision in rate schedule notification No. 11/2017-State Tax (Rate) dated the 30th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified. GST would be leviable on the entire bet value i.e. total of face value 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices through ECO, are not required to take registration in view of section 24(ix) of HPGST Act, 2017. 6. 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/ published/ sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond] 2. The books are printed/ published/ sold against 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. pay ..... X X X X Extracts X X X X X X X X Extracts X X X X
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