LIST OF SERVICES AT 28% RATE

SL.
No
Description of Services  Rate
1 Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 7500/- and above per day per room

28%

2 Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Pre- mier League and the like

28%

3 Services provided by a race club by way of totalisator or a license to bookmaker in such club

28%

4 Gambling

28%

 



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