GST on accommodation services: declared tariff fixes rate slab but GST is charged on the actual transaction value. Declared tariff determines the applicable GST rate slab for accommodation services, but GST is payable on the actual transaction value charged; highest declared tariff across publications fixes the slab and seasonal declared tariffs for the season of supply apply. Entry to casinos, betting and gambling, and horse racing attract GST on the full bet value as the taxable base. Legal services to business entities are taxable under the reverse charge mechanism. Ancillary clarifications: hospital room rent exempt, bakery eating place services eligible for composition, homestays via ECOs and print sales treated as goods when supplier owns copies.