Input tax credit

This query is : Resolved

Rajiv Sood (Querist)
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18 April 2019 Hi,
Mr X bought IPL ticket for a match in Delhi and he got a receipt from Company A (a payment gateway based in Mumbai). The match was in Delhi and tickets were sold in the name of a Delhi based company (Lets say company B) The nature of payment was as follows:

I). Cost of Ticket = Rs 7031.00
CGST on ticket @ 14% = Rs. 984.50
SGST on ticket @ 14% = Rs. 984.50
II). Convennience Fee = Rs. 458.00
CGST on Fee @ 9% = Rs. 42.00
SGST on Fee @ 9% = Rs. 42.00
TOTAL = Rs. 9,542/00

Now, Company A issues a receipt (not the GST Invoice) for the entire sum of Rs. 9542/- and subsequently agrees to issue two separate GST Invoice on the insistence of Mr X. One Invoice would be for 'Cost of Ticket' and the other Invoice for 'Convennience Fee'.

The issue is can Mr X claim input Tax credit for GST paid by him and if so, whether for whole amount of GST or a part thereof can be claimed considering that all the three parties are located in three different states.

Thanks for your responses...
R S

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 April 2019 IPL match related to personal entertainment not related to business hence ITC can't be claimed.

Rajiv Sood

Rajiv Sood (Querist)
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22 April 2019 Thanks Mr Seetharaman for your response. Actually, tickets were for 3 persons, one for the claimant and the remaining two for his business associates. Can he claim the ITC?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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22 April 2019 No, ITC can't be claimed for them also.

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