https://www.taxtmi.com/circulars?id=71581 TNGST on accommodation is payable on the actual amount charged, with declared tariff determining the applicable rate slab. Casino entry, gambling and horse-racing bets are taxable on their respective transaction values, with gambling and horse racing assessed on total bet value. Hospital room rent for in-patients is exempt, while food or drink services may qualify for composition levy. Low-turnover accommodation suppliers using electronic commerce operators need not register where the operator bears tax liability. Books are goods where sold by their owner, and legal services to business entities are taxable under reverse charge. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 13 Oct 2026 13:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71581 TNGST on accommodation is payable on the actual amount charged, with declared tariff determining the applicable rate slab. Casino entry, gambling and horse-racing bets are taxable on their respective transaction values, with gambling and horse racing assessed on total bet value. Hospital room rent for in-patients is exempt, while food or drink services may qualify for composition levy. Low-turnover accommodation suppliers using electronic commerce operators need not register where the operator bears tax liability. Books are goods where sold by their owner, and legal services to business entities are taxable under reverse charge. Circulars GST - States Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71581