GST on accommodation services: declared tariff sets rate slab, tax charged on actual transaction value collected. GST is payable on the actual amount charged for accommodation services while the declared tariff determines the rate slab; the declared tariff published or displayed (highest if multiple) fixes rate determination, but tax is levied on the transaction value actually collected. Casino admission and gambling are distinct services taxable at the higher recreational rate on full transaction or bet value. Homestays below the turnover threshold using electronic commerce operators need not register; hospital in-patient room rent is exempt; bakery food services fall under composition; books sold by a rights-owning supplier are goods; and legal services to businesses attract reverse charge.