Hotel stay

This query is : Resolved

Shailendra Bansal (Querist)
Follow

14 January 2021 Dear All, We are a SEZ Unit located in NSEZ, Noida (UP) and if we availed hotel services in same state (UP) will we eligible for input tax credit noting that the bill raised by hotel to us will have IGST (not CGST and SGST)

Please avise

Thanks.............Shailendra Bansal

Lekhraj sood

Lekhraj sood (Expert)
Follow

14 January 2021 Supplies to SEZ are zero rated. So hotel can claim refund of IGST paid.

Shailendra Bansal

Shailendra Bansal (Querist)
Follow

14 January 2021 My question is hotel stay inter state is ineligible for input credit and same state is eligible for input credit. Assuming hotel does not claim refund of IGST paid can we claim if hotel stay is in same state in case of SEZ companies ?

Lekhraj sood

Lekhraj sood (Expert)
Follow

14 January 2021 In my opinion No though matter is controversial.Where will you use this ITC

Shailendra Bansal

Shailendra Bansal (Querist)
Follow

14 January 2021 Since most hotels will not agree for claiming of IGST we can pay IGST and then use this input IGST against exports on payment of IGST and then get refund from the government of IGST paid for exports.

Lekhraj sood

Lekhraj sood (Expert)
Follow

14 January 2021 SEZ can not export with payment of GST.SEZ itself is custom warehouse so export from custom warehouse are not chargeable to GST.