GST on betting and accommodation: gross transaction value taxed for casino entry, bets and actual accommodation charges. Declared tariff determines the applicable tax slab but GST is payable on the actual amount charged for accommodation; declared tariff is the highest published rate and the tariff for the season or at time of supply applies. Casino entry and gambling (including horse racing) are taxed on the gross transaction value, with GST leviable on admission fees and on the total bet value. Legal services to business entities attract GST under reverse charge, with the recipient liable to pay.