CIRCULARS

Circular No. Subject

Circular No.201/13/2023-GST dated 01.08.2023 (Para 3)

Clarifications regarding applicability of GST on certain services

Circular No. 164/20/2021-GST dated 06.10.2020 (Para 3)

Clarifications regarding applicable GST rates & exemptions on certain services
Circular No. 27/01/2018-GST Dated 04.01.2018 (Para 4) Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, home stays, printing, legal services etc.

COMMUNITY INSIGHTS

Topic

Publish Date

GST Overhaul for Hotel Restaurants: Declared Tariff Out, Actual Charges In

The GST landscape for restaurant services located in hotels and similar establishments has undergone a significant shift with effect from 1st April 2025. The Central Board of Indirect Taxes and Customs (CBIC) has replaced the earlier "declared tariff" mechanism with a more practical, actual charges-based approach, aimed at reducing disputes and improving clarity................... Read More

07.06.2025