https://www.taxtmi.com/article/detailed?id=7630 GST on accommodation and hospitality services is governed by the declared tariff per unit per day to determine the applicable rate slab while GST is payable on the actual transaction value charged; highest declared tariff applies where multiple declarations exist, seasonal or dynamic tariffs use the tariff for the period of supply, discounts change the taxable amount but not the slab, and inpatient room rent in hospitals is exempt. Casino admission and betting are taxed on the full admission or bet value; restaurant, catering and takeaway supplies fall into slabs determined by air-conditioning, liquor licence and venue rental; ITC, reverse charge for electronic commerce operators, inter-state branch transfers and transitional credit rules are addressed. en-us Tue, 26 Sep 2017 07:49:44 +0530 Tue, 26 Sep 2017 07:49:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7630 GST on accommodation and hospitality services is governed by the declared tariff per unit per day to determine the applicable rate slab while GST is payable on the actual transaction value charged; highest declared tariff applies where multiple declarations exist, seasonal or dynamic tariffs use the tariff for the period of supply, discounts change the taxable amount but not the slab, and inpatient room rent in hospitals is exempt. Casino admission and betting are taxed on the full admission or bet value; restaurant, catering and takeaway supplies fall into slabs determined by air-conditioning, liquor licence and venue rental; ITC, reverse charge for electronic commerce operators, inter-state branch transfers and transitional credit rules are addressed. Articles Goods and Services Tax - GST Tue, 26 Sep 2017 07:49:44 +0530 https://www.taxtmi.com/article/detailed?id=7630