Circular 27/01/2018 - Central Tax
Date: January 4, 2018
File No: F.No. 354/107/2017-TRU
Subject
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc
Content
Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services. 2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at http://www.cbec.gov.in/resources//htdocs-cbec/gst/om-clarification.pdf. Will GST be charged on actual tariff or declared tariff for accommodation services? Decl…