ABC P Ltd Company is situated in Karnataka.40 employees of ABC Pvt Ltd employees went to hyderabad to render services to XYZ Pvt Ltd of Telangana.These 40 Employees stayed in a hotel located in Hyderabad and hotel has raised a Tax invoice to ABC P Ltd Company
Taxable value 10,00,000/- CGST 90,000/- CGST 90,000/-
Invoice Value 11,80,000
Can ABC Pvt Ltd Company can avail the Input tax credit of 1,80,000/-
16 October 2018
Now this provision has not been arrived in gst law. So, you cannot take the ITC of CGST and SGST paid on the activity of accommodation service provided in other state.
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