<h1>GST Clarified: Accommodation Taxed on Actual Amount, Casino Entry at 28%, Bakery Services at 5%, Hospital Rooms Exempt.</h1> The document clarifies various aspects of the Goods and Services Tax (GST) on services. For accommodation services, GST is charged on the actual amount, not the declared tariff, which is used to determine the tax rate slab. Different tariffs for seasons or upgrades affect the GST rate. Entry to casinos and gambling services incur a 28% GST on the transaction value. Room rent in hospitals is exempt from GST, and bakery services are taxed at 5% under the composition levy. Homestays below a certain turnover threshold are exempt from registration. Legal services to business entities are subject to GST under the reverse charge mechanism.