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Touring for business purpose

Jyoti Narang (Kkk) (1204 Points)

27 October 2021

if a person having registration in gst goes on a business tour and resides in hotel.can he claim itc of that hotel bills

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13 Replies

Giridhar S Karandikar (Team Lead) (7548 Points)
Replied 27 October 2021

Yes he can claim.

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Jyoti Narang (Kkk) (1204 Points)
Replied 27 October 2021

If the person resides in haryana and hotel is in himachal.

Giridhar S Karandikar (Team Lead) (7548 Points)
Replied 27 October 2021

You can claim

Jyoti Narang (Kkk) (1204 Points)
Replied 27 October 2021

Can u mention the section or any notification regarding this

Rajendra Prasad (Employee Private) (1867 Points)
Replied 28 October 2021

No the said ITC is not eligible as the consumption is in the Himachal Pradesh and Registration in Haryana.

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Jyoti Narang (Kkk) (1204 Points)
Replied 28 October 2021

But in the bill hotel charges cgst and sgst.plz confirm

Rajendra Prasad (Employee Private) (1867 Points)
Replied 28 October 2021

Any services related to Immovable property, the place of supply is location of Immovable property. Hence the person related to the Hotel cannot issue Tax Invoice with IGST. He has to issue Tax Invoice with CGST and SGST only. If you are having registration in the location of such Immovable Property (Hotel) i.e., in Himachal Pradesh you can avail Input Credit.

1 Like

Jyoti Narang (Kkk) (1204 Points)
Replied 28 October 2021

Okkkkkkkk but in income tax can we claim the expenditure deductible as business expense

Rajendra Prasad (Employee Private) (1867 Points)
Replied 28 October 2021

Yes, you can, with GST you can show as expenditure.

Rishabh Verma (2 Points)
Replied 01 November 2021

Yes he can claim

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ramkumar cc (Dy General Manager) (22 Points)
Replied 01 November 2021

No... He cannot claim ITC

Sudhakar Kotian (7 Points)
Replied 01 November 2021

Yes he can bcz expenses incurred for business purpose only and so he can claim ITC. As the question itself includes business purpose.

SHRADHA (PARTNER) (23 Points)
Replied 02 November 2021

No you cannot take claim og gst paid on hotel bills as cgst/sgst will be charged to you. I one is registered in the same place where hotel is situated, then it can claim the itc on taxes paid in that particular branch/ office.