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CGST AND SGST CLAIM

24 October 2018

My client is a Travel agent(in kerala) who books Hotel and accommodation for his clients, The hotel may be located in the state (kerala) or out side (Tamilnadu) the state and they will charge CGST and SGST. Now the question is whether the travel agent can claim both CGST and SGST...?

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4 Replies

saurabh sawlani (2191 Points)
Replied 24 October 2018

If hotel is loacted in state (kerla) then he can avail itc otherwise not

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Vinod Babu (24191 Points)
Replied 25 October 2018

Yes you can claim ITC only for intra state supplies.
i. e only he can claim ITC of hotel located in kerala

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 25 October 2018

I think if he booking hotels for his client then fall under the definition of Tour Operator & Tour Operator is not liable claim ITC .
He can claim ITC only on services availed from another Tour Operator (As per Notification 1/2018 CT (r))