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Gst charged by hotel

Rules 394 views 4 replies

Dear Forum

We are gst registered in state of Maharashtra. 

Our employees went to Delhi to attend a seminar and stayed in Delhi hotel. The hotel has charged c/sgst.

We do not have registration in Delhi.

Could it have charged IGST to Maharashtra so as to avail the ITC ?

Regards,

Replies (4)

Not possible. The point of supply being Delhi.

The place of supply has been defined under Section 12(3) (b) of IGST Act, 2017 read as follow: “the place of supply of services by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located.”
No, the hotel has correctly charged CGST & SGST.

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