Circular No 27/01/2018 GST
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc.
F. No. 354/107/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
North Block, New Delhi
04th January 2018
To,
The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. – Reg.
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 http://www.cbec.gov.in/resources//htdocs-cbec/gst/om-clarification.pdf
3. The above clarifications are reiterated for the purpose of levy of GST on supply of services.
4. Difficulty if any, in the implementation ofthe circular should be brought to the notice of the Board. Hindi version would follow.
Yours Faithfully,
Rachna
Technical Officer (TRU)
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