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Hotel Bill under GST

25 May 2018

I visited one of the hotels in AP
and it's GST number starts with a code of 37, they have charged me SGST and CGST of 9% respectively in the bill.

My home state is Hyderabad and my companies GST number starts with state code of 36.
My question is whether can I take the input of the GST component charged in the bill????

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19 Replies

Ankit Rikhi (567 Points)
Replied 25 May 2018

yes if u have your own gst number then u claim itc under gst but u buy a goods for using a business and further sale used of purpose then u take credit even not use for personal matter no itc

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Krishna sai (20 Points)
Replied 25 May 2018

Sir,
This is to inform you that the hotel bill what I am mentioning in the above query is for accommodation but not for any restaurant......

Ankit Rikhi (567 Points)
Replied 25 May 2018

yes u can

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 25 May 2018

Yes you can avail ITC , but kindly get corrected your GSTN on bill,
(can get your revised bill via mail)

A B Kundu (Professional) (1422 Points)
Replied 25 May 2018

I think ITC can't be availed because this is the CGST, SGST of AP which can't be allowed to set off with the CGST, SGST liability of Hyderabad. I am not sure but this point has struck my mind.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 25 May 2018

Yes Mr. AB Kundhu is correct Hydrabad is no more in AP state , so You cannot avail ITC for the same

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Vinod Babu (24191 Points)
Replied 25 May 2018

Yes same point stuck for me also.
Hotel is in AP for which state code is 37 and company is in telangana for which state code is 36.
How can company claim cgst and sgst?.....

Jatin (Accountant) (3479 Points)
Replied 25 May 2018

Agree with Mr. A B Kundu

Krishna sai (20 Points)
Replied 25 May 2018

To throw some light and support AB kandu Sirs argument, how can the restaurant show my GST number and charge SGST and CGST in it's GSTR1 B2B sheet.......

SATEESH VAKKALAGADDA (20 Points)
Replied 25 May 2018

If Mr krishna can't take credit of it, my question is can I take the credit of the CGST part and leave the SGST part as it is......Anyways the CGST portion is going to the central government....

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Vinod Babu (24191 Points)
Replied 25 May 2018

The company can't claim cgst and sgst because
their supplies was actually intra-state (but deemed to be inter-state supplies).
Logically it may be wrong for claiming the itc.

A B Kundu (Professional) (1422 Points)
Replied 26 May 2018

Originally posted by : Krishna sai
	To throw some light and support AB kandu Sirs argument, how can the restaurant show my GST number and charge SGST and CGST in it's GSTR1 B2B sheet.......

If the hotel person includes your GSTIN in the invoice and charge IGST accordingly, then only you can take ITC for the same. That case will be treated as B2B transaction, but if the hotel person didn't include your GSTIN in the invoice, it's just a B2C transaction.

Vinod Babu (24191 Points)
Replied 26 May 2018

If the hotel issue B2B bills, he is liable to collect cgst and sgst but not igst because place of supply is intra-state not inter-state. In this case how it is possible to itc.
If the hotel collects igst, then the company can take ITC for that.

A B Kundu (Professional) (1422 Points)
Replied 26 May 2018

Originally posted by : Vinod Babu
	If the hotel issue B2B bills, he is liable to collect cgst and sgst but not igst because place of supply is intra-state not inter-state. In this case how it is possible to itc. If the hotel collects igst, then the company can take ITC for that.

Yes you are right