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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 ..... te that Fitment Committee had approved the following clarifications with regard to GST on services in the meetings on 25th July 2017, 31st July 2017 and 1st 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. Which rate to be used then? 5. If tariff changes between booking and actual usage, which rate will be used? 6. GST at what rate would be levied if an upgrade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvicing, 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. dept. from works contractors? There is insistence of VAT @1.25% by Sub-Registrars of State Registration and Stamps Dept. from Builders at the time of registration of apartments etc. for works completed before 1.7.17 1. Price/declared tariff does not include taxes. 2. All religious ceremonies conducted by the temple are exempt. Services such as arjita service, where special pooja and serving o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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