https://www.taxtmi.com/circulars?id=70933 GST clarifications treat qualifying low-tariff hostel accommodation as exempt, while litigant fees, penalties and payments involving Consumer Disputes Redressal Commissions are outside GST. Elephant and camel joy rides are taxable as recreational services, and rental of self-propelled access equipment follows the rate applicable to like goods. Healthcare services, including qualifying professional services, hospital retention amounts and medically advised in-patient food, are exempt. Cost petroleum is not consideration for services to the Government, though it may indicate the value of services supplied by an operating member to a joint venture. en-us Mon, 12 Feb 2018 00:00:00 +0530 Mon, 24 Aug 2026 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70933 GST clarifications treat qualifying low-tariff hostel accommodation as exempt, while litigant fees, penalties and payments involving Consumer Disputes Redressal Commissions are outside GST. Elephant and camel joy rides are taxable as recreational services, and rental of self-propelled access equipment follows the rate applicable to like goods. Healthcare services, including qualifying professional services, hospital retention amounts and medically advised in-patient food, are exempt. Cost petroleum is not consideration for services to the Government, though it may indicate the value of services supplied by an operating member to a joint venture. Circulars GST - States Mon, 12 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70933