Goa Govt. reiterates the
clarification issued by Finance Ministry regarding levy of GST on accommodation
services; Inter alia clarifies that declared / published tariff is relevant
only for determination of tax rate slab and GST shall be payable on actual amount
charged (transaction value); In case of different tariffs declared for
different seasons or periods of the year, the tariff declared for season in
which service of accommodation is provided shall apply; Further clarifies that
in case of booking through online portal, the rate of tax payable would be 28%
when “declared tariff” is more than Rs. 7,500/- per day; It shall be the
responsibility of hotel to ensure that appropriate tax is charged and paid to
Govt. exchequer, even though booking is done through online portals : Goa Govt.
Trade Circular
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