GOVERNMENT CLARIFICATIONS REGARDING GST VIDE NOTIFICATION DATED 04TH JAN 2018

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1. Legal Services including representation service provided by an ADVOCATE to BUSINESS                ENTITY. GST required to be paid under REVERSE CHARGE i.e. GST to be paid by business            entity

2.  When Books are printed/published/sold 
     on buying copyrights from author.,.
     THEN
     the supply of books = supply of goods
     as long as supplier has legal rights to sell those books.

3.  A person providing homestays services via E-Commerce Operators
     for residential or lodging purpose, guest house service, PG services
     (mainly these services are provided through E-Commerce operator)
     THEN
     Such person is NOT REQUIRED TO TAKE GST REGISTRATION 
     IF
     person having Turnover below 20 Laks
     BUT
     Notification 17/2017 clears that E-Commerce Operation have to pay GST.

4.  Room Rents in Hospital is exempt from GST. N/N 11/2017

5. GST ON DECLARED TARRIF RATE FOR HOTELS:

  •      GST will be paid on actual amount charged 

               Exp: Room rent/declared tariff is Rs. 10,000
              but hotel charges Rs.12,000 to customer due to extra bed.
              then GST will be levid on Rs. 12000

  •      Tariff declared on anywhere like website, printed pamphlets, tariff cards   
               in case of different tariff
               Highest of such declared tariff is declared tariff for levy of GST.
               

http://consultaxindia.blogspot.com/2018/01/special-housing-loan-interest-deduction.html

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