availment of input tax credit

ITC / Input 131 views 1 replies
Dear All,
Please help me out in this situation.
One registered person has taken services from event management company which is an Indian based company for organising a dinner in Berlin. whether input can be taken on these services
Replies (1)
As per section 12(7)IGST Act the event is held outside India, the place of supply shall be the location of the recipient.

But ...

If he is issuing bill on supply of food/dinner the ITC will be not available as per section 17(5)

And ..

if the bill is being issue in manner say seminar expenses you may avail ITC


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register