Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs
GST
Dated:- 29-8-2017
Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs
\n=============
\nDocument 1
\nFREQUENTLY
\nASKED
\nQUESTIONS
\n2
\nGOODS AND SERVICES TAX
\nGST
\nNATION
\nTAX
\nMARKET
\nQueries relating to GST on Services, received from various sectors
\nhave been scrutinised and developed into short FAQs.
\nQ. 1 a) Will GST be charged on actual tariff or declared tariff for accommodation services?
\nb) What will be GST rate if cost goes up (more than declared tariff) owing to additional bed.
\nc) Where will the declared tariff be published?
\nd) Same room may have different tariff at different times depending on season or flow of tourists as
\nper dynamic pricing. Which rate to be used then?
\ne) If tariff changes between booking and actual usage, which rate will be used?
\nf) GST at what rate would<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n riods of the year, the tariff declared for = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n edule notification No. 11\/2017-Central Tax (Rate) dated the 28th June 2017 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n supply in the situations listed below shall be treated as a supply of goods or supply = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs GSTDated:- 29-8-2017Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs ============= Document 1 FREQUENTLY ASKED QUESTIONS 2 GOODS AND SERVICES TAX GST NATION TAX MARKET Queries relating to … Continue reading “Queries relating to GST on Services, received from various sectors have been scrutinised and developed into short FAQs”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-7504","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7504"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7504\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nthe season in which the service of accommodation is provided shall apply.
\ne) Declared tariff at the time of supply of this service would apply.
\nf) If declared tariff of the accommodation provided by way of upgrade is Rs. 10000\/-, but amount
\ncharged is Rs. 7000\/-, then GST would be levied @ 28% on Rs. 7000\/-.
\nQ.2 Vide notification No. 11\/2017-Central Tax (rate) dated the 28th June 2017 entry 34, GST on the service
\nof admission into casino under Heading 9996 (recreational, cultural and sporting services) has been
\nlevied @ 28%. Since the value of supply rule has not specified the method of determining taxable
\namount in casino, casino operators have been informed to collect 28% GST on gross amount
\ncollected as admission charge or entry fee. The method of levy adopted needs to be clarified.
\nAns Relevant part of entry 34 of the said CGST notification reads as under:
\n“Heading 9996 (recreational, cultural and sporting services)- …
\n(iii) <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndoes not clearly state the tax base to levy GST on horse racing. This may be clarified.
\nAns. GST would be leviable on the entire bet value i.e. total of face value of any or all bets paid into the
\ntotalisator or placed with licensed book makers, as the case may be. Illustration: If entire bet value is
\nRs. 100\/-, GST leviable will be Rs. 28\/-.
\nQ.4 a) Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii)
\n[Accommodation in hotels, inns, etc.], of notification 11\/2017-CT (Rate) dated 28th June 2017,
\nprice\/ declared tariff includes the tax component or not?
\nb) Whether rent on rooms provided to in-patients is exempted? If liable to tax, please mention the
\nentry of CGST Notification 11\/2017-CT(Rate).
\nc) What will be the rate of tax for bakery items supplied where eating place is attached – manufacturer
\nfor the purpose of composition levy?
\nAns.a) Price\/declared tarif<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof service:-
\na) The books are printed\/published\/sold on procuring copyright from the author or his legal heir. [e.g.
\nWhite Tiger Procures copyright from Ruskin Bond]
\nb) The books are printed\/published\/sold against a specific brand name. [e.g. Manorama Year Book]
\nc) The books are printed\/published\/sold on paying copyright fees to a foreign publisher for publishing
\nIndian edition (same language) of foreign books. [e.g. Penguin (India) Ltd. pays fees to Routledge
\n(London)]
\nd) The books are printed\/published\/sold on paying copyright fees to a foreign publisher for publishing
\nIndian language edition (translated). [e.g. Ananda Publishers Ltd. pays fees to Penguin (NY)]
\nAns The supply of books shall be treated as supply of goods as long as the supplier owns the books and
\nhas the legal rights to sell those books on his own account.
\nQ.7 Whether legal services other than representational services pr<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n