GST on accommodation: tax imposed on actual transaction value while declared tariff determines applicable rate slab. GST on accommodation is imposed on the actual amount charged (transaction value), with the declared or published tariff determining the applicable tax rate slab; highest declared tariff for the season applies if multiple tariffs exist, and declared tariff at the time of supply governs changes. Casino entry and betting services are taxable on gross admission and entire bet value respectively. Hospital inpatient room rent is exempt. Bakery food services qualify for composition levy. ECOs may be liable to pay GST for accommodations booked through them where providers are below registration threshold. Advocates' services to businesses attract reverse charge.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on accommodation: tax imposed on actual transaction value while declared tariff determines applicable rate slab.
GST on accommodation is imposed on the actual amount charged (transaction value), with the declared or published tariff determining the applicable tax rate slab; highest declared tariff for the season applies if multiple tariffs exist, and declared tariff at the time of supply governs changes. Casino entry and betting services are taxable on gross admission and entire bet value respectively. Hospital inpatient room rent is exempt. Bakery food services qualify for composition levy. ECOs may be liable to pay GST for accommodations booked through them where providers are below registration threshold. Advocates' services to businesses attract reverse charge.
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