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Gst on hotel bill

12 April 2018

If i go for business purpose to another state (from wb to odisha) and stay there in a hotel and i give my gstin of my company (wb), then the hotel will charge me igst or cgst+sgst?

I'm confused as place of supply can't be wb, but bill is made on gstin no. Of wb.

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7 Replies

abhilash (student) (411 Points)
Replied 12 April 2018

As per section 12(3) place of supply for hotel services will be PLACE WHERE IMMOVABLE PROPERTY IS LOCATED....

in your case POS will be Odisha and CGST+SGST will be charged...

RAJA P M ("Do the Right Thing...!!!") (127140 Points)
Replied 12 April 2018

As per rule it's intra state supply. So, Hotel will charge CGST and SGST.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 12 April 2018

Hotel will never charge u a IGST, even though he has mention GSTN of yours in his bill

sameer dalvi (proprietor) (23 Points)
Replied 12 April 2018

What should we charge if in hotel SEZ customer Come & service provide in hotel. Should charge IGST OR SGST/CGST

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 12 April 2018

The place of supply for a hotel is always the location of the hotel...

Hence, the place of the supplier and place of supply are the same.

Therefore, CGST and SGST to be charged

Rather, a hotel can never charge IGST, the law is such. It shall always charge SGST and CGST

Plz refer section 12(3)(b) IGST Act & read with section 7