https://www.taxtmi.com/circulars?id=56109 Declared or published tariff determines the GST slab for accommodation services but GST is payable on the actual amount charged (transaction value); where multiple declared tariffs exist the highest declared tariff for the relevant season/place governs slab determination. Casino admission and gambling/betting services are taxable at the recreational entertainment rate, with tax computed on gross admission receipts and total bet value; horse-race betting is taxable on entire bet value. Declared prices exclude taxes; religious ceremonies by temples and in-patient room rent are exempt; composite supplies take the rate of the principal supply. en-us Thu, 31 Aug 2017 00:00:00 +0530 Fri, 22 Sep 2017 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56109 Declared or published tariff determines the GST slab for accommodation services but GST is payable on the actual amount charged (transaction value); where multiple declared tariffs exist the highest declared tariff for the relevant season/place governs slab determination. Casino admission and gambling/betting services are taxable at the recreational entertainment rate, with tax computed on gross admission receipts and total bet value; horse-race betting is taxable on entire bet value. Declared prices exclude taxes; religious ceremonies by temples and in-patient room rent are exempt; composite supplies take the rate of the principal supply. Circulars GST - States Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56109