GST – States – 24/2018 – Dated:- 17-9-2018 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 TRADE CIRCULAR No. 24/2018 (Circular No. 27/01/2018-GST) DATED: 17.09.2018 Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. Representations were received from trade and industry for clarification on certain issues regarding levy of GST on supply of services. 2. In this context, it is stated that the following clarifications, inter-alia, were published as FAQ at www.wbcomtax.gov.in S.No. Questions/ Clarifications sought Clarifications 1. 1. Will GST be charged on actual tariff or declared tariff for accommodation services? 2. What will be GST rate if cost goes up (more than declared tariff) owing to additional bed? 3. Where will the declared tariff be published? 4. Same room may have different tariff at different times
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eclared at different places, highest of such declared tariffs shall be the declared tariff for the purpose of levy of GST. 4. In case different tariff is declared for different seasons or periods of the year, the tariff declared for the season in which the service of accommodation is provided shall apply. 5. Declared tariff at the time of supply would apply. 6. If declared tariff of the accommodation provided by way of upgrade is ₹ 10000, but amount charged is ₹ 7000, then GST would be levied @ 28% on ₹ 7000/-. 2. Vide notification No. 1135-F.T.[11/2017-State Tax (Rate)] dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%. Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy a
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as services by way of supply of food/ drinks etc. at the casinos). Betting, in pre-GST regime, was subjected to betting tax on full bet value. 3. The provision in rate schedule notification No. 1135-F.T. [11/2017-State Tax (Rate)] dated the 28th June 2017 does not clearly state the tax base to levy GST on horse racing. This may be clarified. GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the totalisator or placed with licensed book makers, as the case maybe. Illustration: If entire bet value is ₹ 100, GST leviable will be ₹ 28/-. 4. 1. Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of notification 1135-F.T. [11/2017-State Tax (Rate)] dated 28th June 2017, price/ declared tariff includes the tax component or not? 2. Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the entry of WBGST Notificatio
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on under section 22(1) of WBGST Act. Such persons, even though they provide services through ECO, are not required to take registration in view of section 24(ix) of WBGST Act, 2017. 6. To clarify whether supply in the situations listed below shall be treated as a supply of goods or supply of service: – 1. The books are printed/ published/ sold on procuring copyright from the author or his legal heir. [e.g. White Tiger Procures copyright from Ruskin Bond] 2. The books are printed/ published/ sold against a specific brand name. [e.g. Manorama Year Book] 3. The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge (London)] The books are printed/ published/ sold on paying copyright fees to a foreign publisher for publishing Indian language edition (translated). [e.g. Ananda Publishers Ltd. pays fees to Penguin(NY)]. The supply of books shall be tre
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