This discussion clarifies that GST input tax credit is generally not available for hotel lodging expenses incurred for interstate travel. This is due to the place of supply rules, which determine that the location of the hotel dictates the tax applicability, making interstate hotel services ineligible for ITC.
24 September 2023
In case of hotel lodging place of supply shall be the location of the hotel in view of this ITC will not be available for interstate supply of hotel services.