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TMI BlogClarifications approved by the Fitment Committee in its Meeting on 25th July 2017, 31st July 2017 and 1st August 2017 with regard to services.X X X X Extracts X X X X X X X X Extracts X X X X ..... subject the undersigned is directed to state that Fitment Committee had approved the following clarifications with regard to GST on services in the meetings on 25 th July 2017, 31 st July 2017 and 1 st August 2017: - 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 tariff) owing to additional bed. 3. Where will the declared tariff be published? 4. Same room may have different tariff at different times depending on season or flow of tourists as per dynamic pricing. Whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be levied @ 28% on ₹ 7000/-. 2. Vide Notification No. 46/2017-HGST (Rate) dated the 30th 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 needs to be clarified. Relevant part of entry 34 of the said HGST- 34(iii) notification reads as under: Heading 9996 (Recreational, cultural and sporting services) - (iii) Services by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mponent or not? 2. Whether amount received on Arjita Seva Tickets for performing special pooja, hundi collections are exempted? If liable to tax, what is the relevant entry of notification 46/2017-HGST(Rate) 3. Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the entry of HGST Notification 46/2017-HGST. 4. For automobile servicing, where supply of spare parts and labour work is involved, rate will he based on value of goods or services or intention? 5. What will be the rate of tax for bakery items supplied where eating place is attached - manufacturer for the purpose of composition levy? 6. TDS/ TCS is to be made for payments of VAT liabilities made post GST by Govt. d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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