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IGST on hotel bills

Umar Khan (1 Points)

02 November 2017

can a hotel in different state inspite of native state provide IGST on bill????

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4 Replies

devendra (jhjdhj) (6 Points)
Replied 29 November 2017

Never

hotel can never issue igst invoice

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Subhash Mishra (STUDENT & GST PRACTICENER) (39 Points)
Replied 05 December 2017

As per Section 5 of IGST Act,2017- IGST shall be levied on Inter-state supplies. A supply is called inter-state only when location of supplier and place of supply (POS) is different state.

As per section 9 of CGST Act,2017- CGST and SGST shall be levied on intra-state supplies.

Further,section 12(3) of IGST which deals with place of supply (POS) which states that POS in case of immovable propery shall be the location at which the immovable propery is located and it includes hotel service as well.

Thus POS and location of supplier are located in the same state ,thus it is intra- state and CGST and SGST will be levied and IGST will not be levied.