Hotel accomodation
This query is : Resolved
07 December 2018
hi
Our owner visit agra and delhi for busniess purpose.In connection with incurred hotel accomodation
hotel raised Igst 12% bill with our GST number.Can we claim this tax
with regards
Binu
Our owner visit agra and delhi for busniess purpose.In connection with incurred hotel accomodation
hotel raised Igst 12% bill with our GST number.Can we claim this tax
with regards
Binu
07 December 2018
Please clear once again... Is the hotel charged IGST...?!
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Udaya Chandran
(Expert)
08 December 2018
Hotel cannot charge IGST, they can charge CGST & SGST.
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08 December 2018
Thanks of the replay .Can you share corresponding section . lot of may friends says different opinion .
Its more help ful to other also.
with regards
Binu
Its more help ful to other also.
with regards
Binu
08 December 2018
A per S.12(3) of the IGST Act,
The place of supply of services,––
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel;
shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located:
Therefore, the place of supply shall be the place where the hotel is situated.
As per S.8(1) of the IGST Act, Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply
As per S.2(15) of the IGST Act, “location of the supplier of services” means,––
(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
Therefore, since both the "location of the supplier of services" & "The place of supply of services" would be the same, CGST/UT SGST are applicable.
The place of supply of services,––
(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel;
shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located:
Therefore, the place of supply shall be the place where the hotel is situated.
As per S.8(1) of the IGST Act, Subject to the provisions of section 10, supply of goods where the location of the supplier and the place of supply of goods are in the same State or same Union territory shall be treated as intra-State supply
As per S.2(15) of the IGST Act, “location of the supplier of services” means,––
(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
Therefore, since both the "location of the supplier of services" & "The place of supply of services" would be the same, CGST/UT SGST are applicable.
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