Issuing clarifications on levy of GST on the tariff for various accommodation services, the rent paid by patients for hospital rooms will be exempted from the Goods and Services Tax (GST). In this regard, the Central Board of Excise and Customs (CBEC) said, "The tax on rooms in the hotel, guest house or inns will be payable on the actual amount charged and not on declared or published tariff.
Declared or published tariff is relevant only for the determination of the tax rate slab.” What is your opinion about this government’s decision?