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Gst for accommodations service and restaurant service

saravanan (accountant) (111 Points)

27 January 2018

Dear sir,

I am woking in a Tours & Holidays business based company. Is it possible for take input from accomadation service and restaurant Services.

Kindly advice the issue.

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4 Replies

Ramu G (83 Points)
Replied 27 January 2018

Is registered as composition or regular

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anonymous (student) (750 Points)
Replied 27 January 2018

RESTAURANT - NO

ACCOMODATION - USUALLY, THE TYPE OF GST (ISGT/CGST/SGST) CHARGED DEPENDS ON THE PLACE OF SUPPLY FOR THE HOTEL WHERE YOU ARE STAYING. SO IN 95% OF CASES, ITC IS NOT AVAILABLE.

FOR EG: IF YOUR TOURS AND TRAVELS COMPANY IS REGISTERED IN DELHI, AND YOU TRAVEL TO MUMBAI ON OFFICAL TRIP, THE HOTEL WILL CHARGE SGST/CGST ON YOUR BILL SINCE FOR THEM PLACE OF SUPPLY IS MUMBAI. AND THUS YOU CANNOT CLIAM ITC ON THE SAME

saravanan (accountant) (111 Points)
Replied 27 January 2018

Regular sir

Kamlesh Kumawat (45 Points)
Replied 27 January 2018

if you are taking the above services in the state where you registered then you can take input benefit you cannot take this in case of other states because as per sec.12(4) the place of supply of services regarding immovable property will be the place where such property is located.