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of <h1>GST Clarifications: Accommodation, Casinos, Horse Racing, Cinema, Homestays, Printing, and Legal Services Explained.</h1> The circular provides clarifications on the levy of GST on various services, including accommodation, betting in casinos, horse racing, cinema admissions, homestays, printing, and legal services. It specifies that GST on accommodation is based on actual transaction value, while casino entry and gambling are taxed at 28%. Horse racing GST is levied on the total bet value. Cinema and accommodation tariffs exclude taxes, and hospital room rent is exempt. Homestays below a turnover threshold are exempt from registration. Printing books is treated as a supply of goods, and legal services to businesses are taxed under a reverse charge mechanism.
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