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Input credit on room service

21 October 2018

Please let us know can we avail input on room service ie food expenses when we are staying in hotel for business purpose

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3 Replies

Fake Singh (15 Points)
Replied 22 October 2018

Not allowed u/s 17(5), will be covered under restaurant serviced (supply of food or other eatable items other liquor)

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 October 2018

No. .... becuase
1. On food its block u/s 17(5)

2. In case of Hotel as per Secrion 12(3) IGST Acr will always raise you a Tax Invoice by charging CGST/SGST. However If the recipient (You) is registered in same state then can avail ITC on Room rent But cant on the food , & if you are from othe State or registered in other state to claim Input you need the IGST charge theron Invoice

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