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credit of CGST on immovable property

02 June 2018

Assessee is registered in Maharashtra. Immovable property is situated in Gujrat. Hence, Place of supply is in Gujrat. Can credit of CGST in invoice be claimed?

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9 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 02 June 2018

Please explain Your query once again...

If You are talking about Inward or Outward...?

Also explain where you get the CGST?

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Vinod Babu (24191 Points)
Replied 02 June 2018

What is your nature is business. Please mention.

HARSHAL SAGAONKAR (54 Points)
Replied 02 June 2018

assessee from Maharashtra has taken service of accomodation in hotel which is situated in Gujrat. Hotel has issued invoice with CGST & SGST. Can input credit be claimed for invoice issued by hotel.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 02 June 2018

No you cannot take input for CGST

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 02 June 2018

No...
ITC not available as per the Query...

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HARSHAL SAGAONKAR (54 Points)
Replied 02 June 2018

Can you please tell me reference to provision..

Vinod Babu (24191 Points)
Replied 02 June 2018

You can't take itc of CGST &SGST because place of supply is Gujrat.
As the service is interstate not intra-state from your point of view, itc of CGST and SGST cannot be taken.