Itc on room tariff paid

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

13 November 2017 'Restaurants in hotel premises having room tariff of Rs 7500 and above per unit per day (even for a single room) will attract GST of 18% with full ITC.'

with ref to the above notification - If my company paid rs.10,000/- for room tariff ,can i claim the same as ITC?????

CA Rohit Sinha

CA Rohit Sinha (Expert)
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13 November 2017 See, ITC mentioned in notification is with reference to Hotel itself i.e ITC can be claimed by Hotel of its inward supply.

For customer, ITC is available whether hotel is charging 12% or 18 % if eligible.