Finance Ministry (TRU)
explains levy of GST on supply of services such as accommodation, homestays,
betting and gambling in casinos, horse racing, admission to cinema, printing
and legal; Reiterates that in case of accommodation services, declared / published
tariff is relevant only for determination of tax rate slab and that GST will be
payable on the actual amount charged (transaction value); As per Notification
No. 11/2017-Central Tax (Rate), GST at 28% would apply on entry to casinos as
well as on betting / gambling services provided by the casinos on transaction
value of betting i.e. total bet value, in addition to GST on any other services
such supply of food / drinks; In case of horse racing, GST would be leviable on
entire bet value i.e. total of face value of any or all bets paid to
totalizator or placed with licensed book makers, as the case may be; While room
rent from in-patients in hospital is exempt, E-commerce Operators are liable to
GST in case of accommodation services provided by person having turnover below
threshold and such persons, even though they provide services through
E-commerce Operators, are not required to take registration; As regards
printing / publication / selling of books, Ministry clarifies that supply of
books shall be treated as supply of goods as long as supplier owns the books
and has legal rights to sell those books on his own account : Finance Ministry
Circular
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