<p><span>In Circular No. 27/01/2018-GST, dated January 4, 2018, the Ministry of Finance, Government of India, offers comprehensive clarifications regarding the levy of GST on various services, including accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services, and more. The circular addresses concerns raised by trade and industry to ensure uniform implementation across the country.</span></p><h4>Key Highlights:</h4><ol start="1"><li><span><strong>Accommodation Services</strong>: GST is charged based on the actual tariff, with the declared tariff used only to determine the tax rate slab. Various scenarios, such as additional beds and upgrades, are clarified.</span></li><li><span><strong>Casino Services</strong>: GST is levied at 28% on both entry to casinos and betting/gambling services, calculated on the total bet value.</span></li><li><span><strong>Horse Racing</strong>: GST is applicable on the entire bet value in horse racing.</span></li><li><span><strong>Cinema and Accommodation Services</strong>: The declared tariff for cinema admissions and hotel accommodation does not include taxes.</span></li><li><span><strong>Homestays via E-commerce Operators</strong>: Providers with turnover below the threshold are exempt from registration if the e-commerce operator is liable for GST.</span></li><li><span><strong>Book Supply</strong>: The supply of books, depending on the ownership and rights, is treated either as a supply of goods or services.</span></li><li><span><strong>Legal Services</strong>: Legal services provided by advocates to business entities are subject to GST under the reverse charge mechanism.</span></li></ol><p><span>These clarifications ensure that stakeholders across various sectors can comply with GST regulations effectively and uniformly.</span> <a href="https://cms.plasament.com/storage/circularno-27-gst.pdf">circularno-27-gst</a><br> </p>