GST Input credit can be availed or not in this case
This query is : Resolved
Prakash Joshi
(Querist)
24 April 2022
Hi Friends,
A is service provider and B is service recipient. Both are registered in Delhi.
A gets a contract from B to organize/manage a model’s shoot for his products in a location situated in Uttar Pradesh for a fee of Rs 5 lacs plus 18% GST.
A hire the following services at his end to perform the services for the shoot and makes the payments to the service providers directly who have billed to A as under.
i. Model’s fee Rs 1 lacs plus IGST@18%
ii. Make-up artist Rs 20,000 plus IGST@18%
iii. Photographer Rs 50000/- plus IGST @18%
iv. Hotel at the location of shoot Rs 17000 for two rooms @ 8500/- plus GST % 18% (CGST+SGST)
Neither A nor B is registered in U.P. for GST.
Please help me with the following queries.
1. Is it ok if A in his invoice to B charge 9%CGST+9% SGST%9% on his fee of Rs 5lacs
2. Can A claim ITC on the services hired by him i.e. of Model, Make-up artist, Photographers hired in UP for performing the shoot for B and hotel hired by him
.
. Thanks
Prakash
A is service provider and B is service recipient. Both are registered in Delhi.
A gets a contract from B to organize/manage a model’s shoot for his products in a location situated in Uttar Pradesh for a fee of Rs 5 lacs plus 18% GST.
A hire the following services at his end to perform the services for the shoot and makes the payments to the service providers directly who have billed to A as under.
i. Model’s fee Rs 1 lacs plus IGST@18%
ii. Make-up artist Rs 20,000 plus IGST@18%
iii. Photographer Rs 50000/- plus IGST @18%
iv. Hotel at the location of shoot Rs 17000 for two rooms @ 8500/- plus GST % 18% (CGST+SGST)
Neither A nor B is registered in U.P. for GST.
Please help me with the following queries.
1. Is it ok if A in his invoice to B charge 9%CGST+9% SGST%9% on his fee of Rs 5lacs
2. Can A claim ITC on the services hired by him i.e. of Model, Make-up artist, Photographers hired in UP for performing the shoot for B and hotel hired by him
.
. Thanks
Prakash
CA R SEETHARAMAN
(Expert)
24 April 2022
1 yes.
2 ITC can be claimed on all services hired by him except hotel service.
2 ITC can be claimed on all services hired by him except hotel service.
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