RESIDING IN HOTEL

In Act, there is no provision till now, on my opinion.

@ Mr Harshit Acharya.,

Yes... You are exactly correct.

No more specific provision for that...
But,
As per place of supply the Hotel charging GST as intra state supply...
So,
In Taxpayer's state it's CGST & SGST charged by hotel and The Receiver can get ITC...

The same way the Other State hotel charging as their place of supply and they Charge CGST and SGST. It's not available to take as ITC in other states...

Isn't it a wrong thing..The law should be changed..When he has paid the amount , allowing if intra state and disallowing if inter state is stupid. Isn't it?

Yeahhhh...
But, Here the law view based on place of supply of hotels. Here we can't take view of person... 😔😔

Thank you sir.

Welcome...

STAY IN HOTEL 

stay with in state where person has registered place of business = ITC is available 

stay in other state = ITC is not available 

Important Note : It is not mentioned in Block Credits u/s 17(5) BUT 

Due to Sec 12(3)  of IGST ACT 2017 

In Simple word : Hotel will never charge IGST on his bill , so cannot avail ITC if you are registered in state other than the hotel is located.

Dear Mr Pankaj Rawat Ji.,

Why hotel can't charge IGST...?!
Any reason please...

In cases of certain services , place of supply can be determined based on place of service received

Dear Mr. Raja Ji
As per Section 12(3) , the POS in case of Hotel is where the Hotel is located.

Exception : 48/22/2018 GST :
Hotel Services availed by the SEZ developer or SEZ unit for authorised operations , IGST is applicable