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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 ..... itable activities as defined in para 2(r) of notification No. 38/1/2017-Fin(R&C) (12/2017-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 are exempt. Thus, accommodation service in hostels including by Trusts having declared tariff below one thousand rupees per day is exempt. [Sl. No. 14 of notification No.38/1/2017-Fin(R&C)(12/2017-Rate) refers] 2. Is GST leviable on the fee/amount charged in the following situations/cases: - (1) A customer pays fees while registering complaints to Consumer Disputes Redressal Commission office and its subordinate offices. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscovery/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. (6) Appeals against District Commissions lie to State Commission while appeals against the State Commissions lie to the National Commission. Appeals against National Commission lie to the Supreme Court. In view of the aforesaid, it is hereby clarified that fee paid by litigants in the Consumer Disputes Redressal Commissions are not leviable to GST. Any penalty imposed by or amount paid to these Commissions will also not attract GST. 3. Whether the services of elephant or camel ride, rickshaw ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/1/2017-Fin(R&C)(11/2017-Rate) dated 30.6.17 as amended refers]. 5. Is GST leviable in following cases: (1) Hospitals hire senior doctors/consultants/technicians independently, without any contract of such persons with the patient; and pay them consultancy charges, without there being any employer employee relationship. Will such consultancy charges be exempt from GST? Will revenue take a stand that they are providing services to hospitals and not to patients and hence must pay GST? (2) Retention money: Hospitals charge the patients, say, ₹ 10000/-and pay to the consultants/ technicians only ₹ 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The entire amount charged by them from the patients including the retention money and the fee/payments made to the doctors etc., is towards the healthcare services provided by the hospitals to the patients and is exempt. (3) Food supplied to the in-patients as advised by the doctor/nutritionists is a part of composite supply of healthcare and not separately taxable. Other supplies of food by a hospital to patients (not admitted) or their attendants or visitors are taxable. 6. Appropriate clarification may be issued regarding taxability of Cost Petroleum. As per the Production Sharing Contract (PSC) between the Government and the oil exploration & production contractors, in case of a commercial discovery of petroleum, the contractors ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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