<h1>Accommodation tariffs and casino/betting transactions determine GST based on declared tariff and transaction or bet value.</h1> Declared tariff determines the GST rate slab for accommodation, while GST is payable on the actual transaction value charged. Where multiple declared tariffs exist, the highest applies; seasonal declared tariffs apply for the period of supply. For casinos and betting, GST is levied on the value under valuation rules, with betting taxed on the entire bet value. Room rent in hospitals is exempt; printed books sold by the owner are goods; advocates' services to business entities attract GST under the reverse charge mechanism.