bunk house...input tax credit

whether gst paid on facilitation of temporary services in the form of bunk house...is allowed as itc to business owner
Replies (1)
Yes Subject to Sec:16 You can avail as this was taken in course and furtherance of business. So, ITC available in the same.

Hotel Services
ITC of GST charged in a Hotel Bill can be claimed by the Buyer.
However, the Place of Supply in case of Hotel business is the location of the Hotel. Thus if:

 - Same State: If the State in which the buyer is registered (Gujarat) is same as the state in which the Hotel is located (Gujarat), the hotel bill would charge CGST and SGST of Gujarat. Thus, the buyer can claim ITC.

 - Different State: If the State in which the buyer is registered (Gujarat) is different than the state in which the Hotel is located (Goa), the hotel bill would charge CGST and SGST of Goa instead of IGST. Thus, the buyer cannot claim ITC unless he is also registered in Goa.

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