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TMI BlogITC on Hotel bills & GTA serviceX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear experts, We are having different opinion for admissibility of ITC on :- 1. Hotel Bills - Our sales marketing team is mostly on tour (domestic foreign) and taking services of hotels and paying applicable GST. What are the legal provisions preventing us to avail credit on SGST CGST paid. 2. GTA Services - Most of GTA service providers are raising invoice without charging any GST and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e are paying GST @5% under RCM . Please advise if ITC for the same is admissible if not, please specify the ruling / notification issued by authority. - Reply By Ramaswamy S - The Reply = 1. The hotel bills would show the intra state GST and this would not help in availing the credit. Foreign Tour no GST under the Indian law. In other words, ITC not available. Please refer to FAQ also in this re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard. 2. GTA - ITC eligible. Regards S.Ramaswamy - Reply By MohanLal tiwari - The Reply = Dear Mr Ramswamy, Thanks for suggestion, could you please quote ruling in support of eligibility / ineligibility of ITC in both the cases. - Reply By Ganeshan Kalyani - The Reply = Section 16 to section 21 talks about eligibility of input tax credit under GST . - Reply By Ganeshan Kalyani - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = In which Section 17 of CGST Act, 2017 talks about ineligibility of input tax credit. - Reply By KASTURI SETHI - The Reply = I support the views of experts. - Reply By Ramaswamy S - The Reply = Please refer to FAQ' released by CBEC and other state govt The query is answered. The relevant sections has been quoted by Mr Ganeshan. Thanks Regards S Ramaswamy - Reply By CS S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ANJAY MALHOTRA - The Reply = Dear Mr. Tiwari, Am taking up Hotel Bills for Domestic Tour as views already shared on other aspects by my friends. Section 17(5)(b) disallows credit for Food and beverages, hence any inclusion of said amount in Hotel Bill is ineligible for ITC. However Room Rent is eligible for ITC. Now conditions for admissibility and Non-Admissibility If your P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OS and Hotel is situated in same state, then ITC is eligible for CGST/SGST. In case your POS and Hotel is situated in different states, then also CGST/SGST is applicable as per Place of Supply Rules.( Section 12 of IGST Act ) and ITC is not eligible, reason being is stated below. Suppose your POS and Hotel is in different state, then Hotel Business will show POS in his GSTR-1 return as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his state. The same entry will not reflect in your GSTR-2 as POS is not your state, which makes you ineligible for credit. - Reply By MohanLal tiwari - The Reply = Dear Mr Malhotra, Thanks for clarifying the issue in detail. I was in opinion that ITC on CGST charged in hotel bills will available. In a recent example, one of our client's customer (inter-state) has insisted for cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rging SGST CGST which was charged and posted on GST portal. It was accepted and accounted for accordingly for total GST payable for the month. - ITC on Hotel bills & GTA service - Query Started By: - MohanLal tiwari Dated:- 17-11-2017 Goods and Services Tax - GST - Got 8 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... managementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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