Can claim gst for hotel accommodation

Hai Raheem Khan.

1.Actually in case of hotel PLACE OF SERVICE is imporatnt.

Here in Mumbai place of service is Mumbai itself only.

Ultimately Hotel charge CGST & SGST Only.

2.

Now the trip is for business purpose so you can claim an input tax credit.

But in this case you can claim only CGST as input tax credit, you cannot claim SGST as input tax credit.

ITC available but only for CGST

OPTION 1: we can avail CGST paid as input tax credit. For this purpose please refer PLACE OF SUPPLYconcept.

OPTION 2: If you are booked hotel through travel agent the travel agent charge IGST so now you can claim full IGST as input tax credit.

OPTION 3: if you have branch in mumbai you can give the branch details and invoice is raised on that branch name so the branch can claim CGST AND SGST as input credit.

If that branch as no output GST payable it can register as input service distributor and can transfer the credit.

Hello

Good Morning

wether it is correct or not to ask the Question in this thred, but i think my question is for the same querry so i have posted here, now comming to the point is

My client has a Lodge in Odisha and he has a Valid GST No. and he will raise the Invoice against GST No. also now my Questions are

Q1.  When he raise the GSTN No. Invoice for AP State then he will show in B2B as CGST and SGST or else

Q2. When ever he purchase any Lodge Maintnance Equipments or Electricals Item what ever, then he can avail the GST as IGST, CGST And SGST

Thanking You

With Regards

Originally posted by : Mr. Patnaik
	Hello Good Morning wether it is correct or not to ask the Question in this thred, but i think my question is for the same querry so i have posted here, now comming to the point is My client has a Lodge in Odisha and he has a Valid GST No. and he will raise the Invoice against GST No. also now my Questions are Q1.  When he raise the GSTN No. Invoice for AP State then he will show in B2B as CGST and SGST or else Q2. When ever he purchase any Lodge Maintnance Equipments or Electricals Item what ever, then he can avail the GST as IGST, CGST And SGST Thanking You   With Regards

1. The Place of Supply in case of Lodging services shall be the Place of Service/Place of immovable property location. Hence, the owner shall charge SGST and CGST as the supply is to be treated as Intra state.

2. The three tax credits can be used to offset one another.

CGST credit

• It can be used to offset CGST liability
• If there is credit left over, it can be used to clear the next IGST liability

SGST credit

• It can be used to offset SGST liability
• Any leftover credit can be used to clear the next IGST liability

IGST credit

• It can be used to offset IGST liability
• Any leftover credit can be used to clear CGST liability first and then clear SGST / UTGST liability.

Hence, any GST paid on goods or services used in furtherance of business shall be available as ITC, subject to the rules mentioned above.

please give us the relevant section of your opinion

because its urgent

When we tick inter state option in form GSTR 2/ GSTR 3B.. CGST column automatically gets blocked, than how to claim credit of CGST amount??