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    <title>Clarifications regarding GST in respect of certain services.</title>
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    <description>Hostel accommodation by trusts is not charitable activity but accommodation with declared tariff below one thousand rupees per day is exempt; fees and penalties collected by Consumer Disputes Redressal Commissions are not leviable to GST as their proceedings are judicial; elephant and camel joy rides are not transport services and attract GST at the recreational rate with threshold exemption; rental of self propelled access equipment is taxed at the rate applicable to like goods with import IGST credit available; healthcare services and related charges by hospitals are exempt as composite healthcare supplies; cost petroleum is not taxable per se but may indicate value of services within a joint venture.</description>
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      <pubDate>Mon, 17 Sep 2018 00:00:00 +0530</pubDate>
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