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GST on hotel accommodation in case intra state

Pradeep Golekar (Accounts Executive) (21 Points)

16 July 2018

Hi...
Our company is GST registered with Maharashtra state. So in many time our employees used to stay in hotel at Delhi (mostly) for official purpose. Since the hotel is GST registered with Delhi state. They raised the bill showing CGST & SGST 28% directly bill to company @ registered Mumbai address of the company.
How can they charged CGST & SGST instead of IGST?
Even after it is the intra state transaction?
Pls guide.

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8 Replies

Ahanak (Article) (275 Points)
Replied 16 July 2018

in this case place of supply will be location of hotel i.e, Delhi and chat and sgst will be charged but u won't be able to take credit .

Pradeep Golekar (Accounts Executive) (21 Points)
Replied 17 July 2018

but how cgst and sgst charged? I am not get it?

shailesh (ca student) (296 Points)
Replied 17 July 2018

In this case IGST will be charge, if person is registered in other state

Pradeep Golekar (Accounts Executive) (21 Points)
Replied 17 July 2018

but I received bills with cgst and sgst

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 17 July 2018

Dear
As per Section 12(3) :POS is location of the Immovable Property & where the services actually provided, in this case Hotel is situated at Delhi , so CGST/SGST

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Pradeep Golekar (Accounts Executive) (21 Points)
Replied 17 July 2018

@ Pankaj Rawat.. should any kind of POS for immovable property applicable for Cgst/sgst?

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 17 July 2018

YES THATS WHAT I HAVE REPLIED IN REGARD IMMOVABLE PROPERTY THE PLACE OF SUPPLY IS ALWAYS WHERE THE PROPERTY SITUATED . HOTEL BUSINESS WILL ALWAYS RAISE YOU A BILL SHOWING CGST/SGST ONLY

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