GST input on service form another state

Will answer your question with example :
When Mr A registered in state of Maharashtra visit Gujarat and stage in hotel hotel will charge CGST and SGST because of place of supply rules .
Now Mr A who is not registered in Gujarat cannot claim ITC of said CGST & SGST.
Even when Hotel by mistake levy IGST mr. A should not and cannot claim ITC of GST charged by the said hotel in Gujarat.

For more details -
CA Sachin M Jain .8O975. l5447

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Yes, the service receiver can take IGST input in this case. According to Section 7(3) of the IGST Act, the supply of services between two different states is considered as a supply in the course of inter-state trade or commerce, which in this case is evidenced by the invoice being issued with IGST. Therefore, the service receiver can take IGST input credit, as per the provisions of Section 16 of the CGST Act, 2017, subject to the conditions and restrictions specified therein.

Sir,

Thanks for the reply

In our case service provided in state 2 (no gst number in state 2) and service related to event organization in hotel.

 

 

I have a question  to Mr. Ansari.

Going by your answer to the query please clarify whether a company registered under GST in state A but having registered office in State B (does not has GST registration in state A) can get ITC in state A in the following cases:

1. When it pays GST on  some performance based services in state B
2. When it pays GST on rent for  registered office in state B. 

Thanks

PC Joshi