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GST Query

Hemant Kumar (Student CA Final) (74 Points)

14 September 2017

I am the Registered Dealer under GST in Aligarh(UP).
I went to Kerala for business tour & hire a room for 2 days. The Hotel raised a bill with charging CGST & SGST in my name. I was also give them GSTIN of my firm.
place of supply was kerala & I am the dealer of Aligarh(UP) I.e. Interstate for Hotel(Kerala)
What should be actually Charge on this service(Room hire) CGST+SGST or IGST.
Please help

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25 Replies

MAHENDRA KUMAR BAGRECHA (FCA) (1402 Points)
Replied 14 September 2017

as the services given in Kerala , so c and s cgst charged by hotel is correct

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RAJA P M ("Do the Right Thing...!!!") (127646 Points)
Replied 14 September 2017

Yes. Hotel ll be Charged CGST and SGST. They collect GST as correct way...

CA Rashmi Gandhi (Chartered Accountant) (86298 Points)
Replied 14 September 2017

As swrvices provided by them when you are in kerela then CGST & SGST is properly charged by Hotel.

Jethmal Singhvi (Chartered Accountant-Practitioner) (140 Points)
Replied 14 September 2017

but the GST no. provided by the customer is not of Kerala, then how could be it possible to issue a tax invoice in which the state code of buyer is different from the service provider state code and mentioning cgst and sgst in same invoice at same time.

RAJA P M ("Do the Right Thing...!!!") (127646 Points)
Replied 14 September 2017

@ Jethmal Singhvi.,
Good Question from You...

In that Situation the Service receiver is URD in Kerala. So, The hotel provide Intra state invoice.
But, the receiver's GSTIN make the transaction is not under RCM basis...

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Jethmal Singhvi (Chartered Accountant-Practitioner) (140 Points)
Replied 14 September 2017

ok sir, well said, but the now question arises whether the customer can claim input tax credit of such taxes paid....as he is URD in that state ??

Hemant Kumar (Student CA Final) (74 Points)
Replied 14 September 2017

@ Sir RAJA PM
I have also same question as Jethmal Singhvi
Plz tell us Can I claim ITC or Not

vijayakumar (commercial tax officer) (39 Points)
Replied 14 September 2017

he has paid cgst and sgst he can adjust what he has paid to the output tax due in Aligarh

MAHENDRA KUMAR BAGRECHA (FCA) (1402 Points)
Replied 14 September 2017

ITC can't be claimed for c and s GST charged by Kerala hotel

ashok (vncf) (96 Points)
Replied 14 September 2017

sec 12 overrides sec 7. hence place of supply is kerala i.e. where hotel is situated. hence hotel issuing cgst and sgst is correct. that cgst and sgst cannot be taken credit by recipient in Aligarh. hope

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vijayakumar (commercial tax officer) (39 Points)
Replied 14 September 2017

Kerala hotel dealer of charged

Jethmal Singhvi (Chartered Accountant-Practitioner) (140 Points)
Replied 14 September 2017

Than what happened sir, if a rajasthan based pvt ltd company having one office in india in rajasthan and single bank account, providing services in multi states as