Circular 27/01/2018-GST

F No 354/107/2017-TRU

Clarifications regarding levy of GST on accommodation services (Hotel Services), betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services  (Advocate Services) etc

Govt has issued the circular to make clarifications with regard to following:-

(a) Hotel Tariff Clarifications

(b) Heading clarifications for Admission to casinos services

(c) Horse Racing GST Applicability Clarifications (28% Tax Rate)

(d) Admission to Cinema, Patient Room Rent, Bakery Items clarifications

(e) Hotel supplying services through Electronic commerce operators are not liable to registration even though turnover is below 20 lakhs

(f) Supply of Books, Publishing Services, Clarifications

(g) Legal fees and Advocate fees clarifications

Please download circular from following image

Thanks

CA Rahul Gupta