saravanan (accountant) (111 Points)
27 January 2018Dear 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.
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
Kamlesh Kumawat
(45 Points)
Replied 27 January 2018
CAclubindia
