GST ITC Eligibility


This query is : Resolved 

Quick Summary
This discussion clarifies GST Input Tax Credit (ITC) eligibility for accommodation charges. If your principal place of business is in Tamil Nadu and you incurred accommodation expenses in Andhra Pradesh, charging CGST & APSGST, you generally cannot claim this ITC in Tamil Nadu. The place of supply rules determine eligibility, and in this scenario, the ITC is not claimable.

18 December 2020 Dear Experts,

We have the principal place of business in Tamilnadu. We have taken accommodation charges in AP State. They Charged CGST & APSGST on these charges based on the place of supply. Is this ITC is eligible to claim? especially because of the APSGST charge?

18 December 2020 No
You are not eligible to claim CGST & APSGST(AP) in TamilNadu

18 December 2020 Thank you so much for quick responce


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