Central Tax Circulars

CGST Circular 27/2017

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.

(1) 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.