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ITC in case of hotel services.

16 January 2020

Can we claim input of hotel services, if invoice is raised by a mediator who is issuing a central tax invoice to us for renting charges of rooms arranged through him in a hotel.

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2 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 16 January 2020

Yes ..... can be claim.
but make sure that only for lodging charges you can claim ITC

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Sonam Bansal (137 Points)
Replied 17 January 2020

Hotel room and Rent are different things.
if any registered person raise a tax invoice for rent a room of his property and charge GST. you please take a input GST without any delay.

and if Hotel raise a invoice for room rent there is some restrictions to take a Input.

1. Hotel always raise a invoice with local tax cgst and sgst. if your firm or company is in the same state where the hotel is located. you can take a GST input without any delay.

2. if the Hotel is in different state you can claim only cgst portion.

I thing you understand both the situations.

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