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of <h1>Himachal Pradesh clarifies GST: Accommodation taxed on transaction value, hospitals exempt, legal services under reverse charge.</h1> The circular from the Himachal Pradesh Excise and Taxation Department provides clarifications on the levy of GST on various services. It specifies that GST for accommodation services is based on the actual transaction value, not the declared tariff, and outlines the application of GST on casinos, horse racing, and cinema admissions. It confirms that room rent in hospitals is exempt, and bakery services are taxed at 5% under the composition levy. Homestays below a certain turnover threshold are exempt from registration. Legal services provided by advocates to business entities are subject to GST under the reverse charge mechanism. The circular is effective from January 4, 2018.
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