This circular provides clarifications on various issues relating to the levy of GST on specified services, based on representations received from trade and industry.

In respect of accommodation services, it clarifies that the declared or published tariff is relevant only for determining the applicable GST rate slab, while GST is payable on the actual amount charged. Where multiple tariffs are declared, the highest declared tariff is to be considered, and the tariff applicable at the time of supply will determine the rate.

For casinos, betting and gambling, the circular clarifies that entry to casinos and gambling are separate taxable services, both liable to GST at 28%. GST is payable on the full transaction value, including the total bet value. Similarly, in the case of horse racing, GST is leviable at 28% on the entire bet value paid into the totalisator or to licensed bookmakers.

It further clarifies that the declared tariff for accommodation and the ticket price for cinema admission do not include taxes, and that room rent charged by hospitals to in-patients is exempt from GST. Bakery services involving supply of food qualify for composition levy at 5%, subject to conditions.

The circular also clarifies that homestay service providers below the registration threshold, supplying accommodation through electronic commerce operators, are not required to take GST registration. Printing and publishing of books is treated as a supply of goods where ownership and rights in the books vest with the supplier. Legal services, including representational services, provided by advocates or senior advocates to business entities are taxable under the reverse charge mechanism.

These clarifications are reiterated to ensure uniformity in the levy of GST across the above services.