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<h1>West Bengal Clarifies GST: Hostel Stays Exempt, Elephant Rides at 18%, Rental Equipment at 28%, Healthcare Exempt.</h1> The circular issued by the West Bengal Directorate of Commercial Taxes provides clarifications on GST applicability for certain services. It states that hostel accommodation by trusts is exempt from GST if the tariff is below Rs. 1,000 per day. Fees paid to Consumer Disputes Redressal Commissions are not subject to GST. Elephant and camel rides are taxed at 18% GST as recreational services. Rental services for self-propelled equipment are taxed at 28% GST. Healthcare services by hospitals, including consultancy charges and food supplied to in-patients, are exempt from GST. Cost petroleum is not taxable as it is not a service consideration for the government.