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place of supply

akshay hinger (accountant) (51 Points)

07 July 2017

a hotel in Mumbai provides room to company registered in Rajasthan than whether Igst is applicable or cgst & sgst is applicable...pls clarify

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6 Replies

manu tyagi (37 Points)
Replied 07 July 2017

hotel will provide it's service only in Mumbai n company representative will avail that service in Mumbai only , further in respect of hotel location of hotel is checked for consumption of service,
that's y since hotel is located in Mumbai n supplier is also in Mumbai, cgst+ sgst shall be charged

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Neelesh shah (Article Assistant) (53 Points)
Replied 08 July 2017

in that case can the recipient of service ( co.) claim ITC ?

manu tyagi (37 Points)
Replied 08 July 2017

no , co. won't be able to take the credit ,coz that's different state sgst

Neelesh shah (Article Assistant) (53 Points)
Replied 08 July 2017

so co. can claim IGST ? and the supplier can not charge IGST as place of supply is same state.

Neelesh shah (Article Assistant) (53 Points)
Replied 08 July 2017

so co. can claim IGST ? and the supplier can not charge IGST as place of supply is same state.

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manu tyagi (37 Points)
Replied 09 July 2017

exactly ,since location of supplier n place of supply in same state, hotel owner can't charge igst , if it could have been charged then co. could avail ITC of IGST