Jayesh Bhagat (22 Points)
04 December 2020ITC on hotel bill of staff visit to client place for official work. place is out of state & they charged CGST & SGST .
can we take this ITC ??
Shweta Gupta
(Assistant Manager)
(224 Points)
Replied 04 December 2020
APURBA CHATTERJEE
(QUALIFIED CHARTERED ACCOUNTANT)
(604 Points)
Replied 06 December 2020
Registered taxable person in question and not the legal entity. So, input tax paid in a State must not be in relation to the business of a
taxable person in another State, albeit belonging to the same person.
For Example, A Company has Branch-A which is a registered taxable person in Andhra Pradesh conducts conference in a hotel in Lonavla (Maharashtra) where CGST-SGST is charged by the hotel. This Company also has Branch-M which is a registered taxable person in Mumbai,CGST-SGST has been charged by the hotel, input tax credit would not be available to Branch-A as tax paid in Maharashtra is not a creditable tax in Andhra Pradesh;
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