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Air Ticket & Hotel GST

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Haren

Accountant

86 Points Posted on 04 May 2022

A) Note that Our Firm situated in west Bengal, Firm Booked Flight Ticket in his(Firm) Name including his GSTN No. for partner & Sales Person business tour purpose. Airline issue Invoice against this which details are shown below:

Kolkata to kochi Fare Rs. 23616.00 Plus CGST 543.50 +SGST 543.50= 24703.00
Kochi to Pune Fare Rs. 14428 Plus IGST 677.00= 15105.00
Bombay to Kolkata Fare 13489 plus IGST 639.00= 14128.00

Can we(Firm) taken Full ITC against the above 03 Flight Ticket .

B) They are booking Hotel in Mumbai , Hotel issue invoice for Rs. 8099.00 (Including CGST +SGST) in our Firm Name & Firm GSTN No.

Can we taken Full ITC against the above Hotel bill

Replies (3)

Quick Summary

This discussion clarifies the Goods and Services Tax (GST) implications for air tickets and hotel bookings made by a firm in West Bengal. It explores the eligibility for claiming Input Tax Credit (ITC) on flight tickets booked for business travel, considering different routes and GSTN details. The advice also addresses ITC claims for hotel stays, outlining specific conditions and requirements for valid claims, particularly concerning the location of the supplier and recipient.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 04 May 2022

Thats for sure that you cannot claim ITC for Hotel Bill. .

Yes you can claim ITC subject to conditions as below:

1. Kolkata to Kochi : Supplier registered in Kolkata.

2.Kochi to Pune : Supplier is Registered in state other then Kolkata.

3. Bombay to Kolkata : Supplier is Registered in state other then Kolkata.

Note : As per 12(9) of IGST Act , : Supply of passenger services to Registered person , the POS will always be the location of Recepient & if the invoice for Ticket being issued in above case fulfill this condition then definitely you can claim ITC.