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Gst charged by hotel

Rules 295 views 4 replies

Dipjyoti Majumdar

CA in service & CS. dipmaj@

3485 Points Joined June 2011

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)

Dhirajlal Rambhia

SEO Sai Gr. Hosp.

208085 Points Joined July 2016

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.”