GST rates for accommodation vary by declared tariff per unit; discounts change taxable amount but not the rate slab. GST for tourism supplies ties accommodation rates to the declared tariff per unit per day; discounts do not change the slab determined by that declared tariff but tax is computed on the actual amount charged. Restaurant supplies are classified by air-conditioning and liquor licence status, with higher brackets for air-conditioned, licensed, top-tier hotel and outdoor catering services. Amusement facilities are in the top leisure rate category. Air travel is split by class, and public transport has exemptions for ordinary services while first-class or air-conditioned rail travel is separately rated.