Raheem Khan (Commercial & Accounts Officer) (22 Points)
07 December 2017Dear Experts!!!
Please help me to find clarity on below topic!!! (If possible please mention rule)
Mr "A" representing a Register company from Hyderabad and went to Mumbai for official tour. Mr A stayed for 3 days in Mumbai and hotel charges SGST & CGST on his bills even though he furnish his company details.
1) Can hotel charge SGST & CGST for Intra state transactions?
2) Can Hyderabad based company avail ITC?
Thank in advance!!!
Raheem Khan
Ganga Bhavani Palaparthi
(Article Student)
(131 Points)
Replied 07 December 2017
Hai Raheem Khan.
1.Actually in case of hotel PLACE OF SERVICE is imporatnt.
Here in Mumbai place of service is Mumbai itself only.
Ultimately Hotel charge CGST & SGST Only.
2.
Now the trip is for business purpose so you can claim an input tax credit.
But in this case you can claim only CGST as input tax credit, you cannot claim SGST as input tax credit.
RAJA P M
("Do the Right Thing...!!!")
(128101 Points)
Replied 07 December 2017
Ganga Bhavani Palaparthi
(Article Student)
(131 Points)
Replied 07 December 2017
ITC available but only for CGST
RAJA P M
("Do the Right Thing...!!!")
(128101 Points)
Replied 07 December 2017
Ganga Bhavani Palaparthi
(Article Student)
(131 Points)
Replied 07 December 2017
OPTION 1: we can avail CGST paid as input tax credit. For this purpose please refer PLACE OF SUPPLYconcept.
OPTION 2: If you are booked hotel through travel agent the travel agent charge IGST so now you can claim full IGST as input tax credit.
OPTION 3: if you have branch in mumbai you can give the branch details and invoice is raised on that branch name so the branch can claim CGST AND SGST as input credit.
If that branch as no output GST payable it can register as input service distributor and can transfer the credit.
Mr. Patnaik
(Sr. Accounts)
(35 Points)
Replied 27 May 2018
Hello
Good Morning
wether it is correct or not to ask the Question in this thred, but i think my question is for the same querry so i have posted here, now comming to the point is
My client has a Lodge in Odisha and he has a Valid GST No. and he will raise the Invoice against GST No. also now my Questions are
Q1. When he raise the GSTN No. Invoice for AP State then he will show in B2B as CGST and SGST or else
Q2. When ever he purchase any Lodge Maintnance Equipments or Electricals Item what ever, then he can avail the GST as IGST, CGST And SGST
Thanking You
With Regards
Siddharth Goel
(Chartered Accountant)
(3031 Points)
Replied 04 July 2018
| Originally posted by : Mr. Patnaik | ||
 |
Hello Good Morning wether it is correct or not to ask the Question in this thred, but i think my question is for the same querry so i have posted here, now comming to the point is My client has a Lodge in Odisha and he has a Valid GST No. and he will raise the Invoice against GST No. also now my Questions are Q1. When he raise the GSTN No. Invoice for AP State then he will show in B2B as CGST and SGST or else Q2. When ever he purchase any Lodge Maintnance Equipments or Electricals Item what ever, then he can avail the GST as IGST, CGST And SGST Thanking You With Regards |
 |
1. The Place of Supply in case of Lodging services shall be the Place of Service/Place of immovable property location. Hence, the owner shall charge SGST and CGST as the supply is to be treated as Intra state.
2. The three tax credits can be used to offset one another.
CGST credit
SGST credit
IGST credit
Hence, any GST paid on goods or services used in furtherance of business shall be available as ITC, subject to the rules mentioned above.
Lalit Gupta
(now nothing)
(22 Points)
Replied 04 July 2018
please give us the relevant section of your opinion
because its urgent
Darshan Modi
(2 Points)
Replied 11 July 2018
When we tick inter state option in form GSTR 2/ GSTR 3B.. CGST column automatically gets blocked, than how to claim credit of CGST amount??
CAclubindia
