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 is provided to the customer at a lower rate?

1. Declared or published tariff is relevant only for determination of the tax rate slab. GST  will be payable on the actual amount charged (transaction value).

2. GST rate would be determined according to declared tariff for the room, and GST at the  rate so determined would be levied on the  entire amount charged from the customer. For example, if the declared tariff is Rs.7000  per unit per day but the amount charged from  the customer on account of extra bed is Rs.8000, GST shall be charged at 18% on Rs.8000. 

3. Tariff declared anywhere, say on the  websites through which business is being  procured or printed on tariff card or  displayed at the reception 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 Rs10000, but  amount charged is Rs7000, then GST would  be levied @ 28% on Rs7000/- .

2. Vide notification No. 11/2017 - Central Tax  (Rate) dated the 28th 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 CGST  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 and the like.  - 14%
(iv)...
(v) Gambling.-14 %”
As is evident from the notification, “entry to  casinos” and “gambling” are two different services, and GST is leviable at 28% on both  these services (14% CGST and 14% SGST) on  the value determined as per section 15 of the  CGST Act. Thus, GST @ 28% would apply on  entry to casinos as well as on betting/ gambling  services being provided by casinos on the  transaction value of betting, i.e. the total bet  value, in addition to GST levy on any other  services being provided by the casinos (such as  services by way of supply of 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 - Central Tax (Rate) dated the  28th 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 Rs.100, GST  leviable will be Rs. 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-CT(Rate)dated 28thJune 2017, price/ declared tariff includes the tax component or not?

2.Whether rent on rooms provided toin - patients is exempted? If liable to tax, please mention the entry of CGST Notification 11/2017-CT(Rate)

3.What will be the rate of tax forbakery 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  drinks including by a bakery qualifies under  section 10 (1) (b) of CGST Act and hence  GST rate  of composition levy  for the same would be 5%.

5. Whether homestays  providing  accommodation through an Electronic  Commerce Operator, below threshold limit  are exempt from taking registration? Notification No. 17/2017- Central Tax (Rate),  has been issued making ECOs liable for  payment of GST in case of accommodation  services provided in hotels, inns guest houses  or other commercial places meant for  residential or lodging purposes provided by a  person having turnover below Rs.20 lakhs (Rs.10 lakhs in special category states) per annum  and thus not required to take registration under  section 22(1) of CGST Act. Such persons, even  though they provide services through ECO,  are  not required to take registration  in view of  section 24(ix) of CGST 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. pays fees to  Routledge London)] The books are printed/ published/ sold  on paying copyright 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.