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Hotel stay

This query is : Resolved 

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

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

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 ?

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

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.

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

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