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Availability of ITC on conference bill

ADHIP KUMAR MISRA (ACCOUNTS MANAGER) (176 Points)

28 July 2020

Hello .. when a company is conducting a conference meeting in a conference hall that it has rented for a day in a hotel , then can the company claim ITC credit on the GST charged in the hotel bills for conference room accomodation charges and food charges ? The hotel bill is raised on the company's name and GSTIN . Request please clarify .

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4 Replies

subhagan sreerangam (7054 Points)
Replied 28 July 2020

The information I have learned is as follows; please confirm more authentication of this matter.
Under Section 17 ( 5 ) of the CGST Act,ITC on Food and Beverages etc are categorised as ineligible credit.However ,in case of ITC on Hotel Bill renting of conference or hall or room for busines purpose is not specifically covered under such section.
Further ,in terms of section 16 ( 4 ),ITC will be available on input or input services used or intended to used in the course or furtherance of business.Therefore ITC on loding, renting of conference hall or room for client meeting will be available except UTC charged on food and beverages consumed during the meeting..

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CA ABHAY GUPTA (Practice) (3230 Points)
Replied 28 July 2020

I think if your GST No. is of same state you can take credit as hotel person charge there state CGST and SGST

Alfonzo Clement (2 Points)
Replied 14 August 2024

Wouldn't it be easier to find a more suitable space for the business conference that doesn’t come with extra costs? I think modern solutions like the system https://unspot.com/meeting-rooms/ help you find a place faster, cheaper, and more conveniently. Plus, you can book everything directly on the website and plan your business meetings perfectly.