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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 ..... 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 services are as follows: S.No. Doubts Clarifications 1. 1. Will GST be charged on actual tariff or declared tariff for accommodation ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f entire bet value is ₹ 100, GST leviable will be ₹ 28/-. 4. 1. Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 11/2017-ST (Rate) dated 30th June 2017, price/ declared tariff includes the tax component or not? 2. Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the entry of HPGST Notification 11/2017- ST(Rate) 3. What will be the rate of tax for bakery items supplied where eating place is attached - manufacturer for the purpose of composition levy? 1. Price/ declared tariff does not include taxes. 2. Room rent in hospitals is exempt. 3. Any service by way of serving of food or d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fees to a foreign publisher for publishing Indian language edition (translated). [e.g. Ananda Publishers Ltd. pays fees to Penguin (NY)] The supply of books shall be treated as supply of goods as long as the supplier owns the books and has the legal rights to sell those books on his own account. 7. Whether legal services other than representational services provided by an individual advocate or a senior advocate to a business entity are liable for GST under reverse charge mechanism? Yes. In case of legal services including representational services provided by an advocate including a senior advocate to a business entity, GST is required to be paid by the recipient of the service under reverse charge mechanism, i.e. the business entity. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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