Clarifications regarding GST in respect of certain services

GST classification of services: clarifies exemptions and applicable rates for hostel accommodation, tribunals, recreational rides, rentals, hospitals, and petroleum.

Clarifies GST treatment: hostel accommodation by trusts is not charitable, but hostel lodging below the declared tariff threshold is exempt; fees and penalties of Consumer Disputes Redressal Commissions are not taxable supplies; joy rides (elephant/camel/boat/rickshaw) are not passenger transport and attract the recreational service rate; rental of like goods is taxed at the same rate as supply of like goods with import IGST credit available; healthcare services by clinical establishments and practitioners are exempt including composite inpatient food; cost petroleum is not consideration for services to the government though it may indicate the value of services within a joint venture.