IGST on hotel bills

Never

hotel can never issue igst invoice 

As per Section 5 of IGST  Act,2017- IGST shall be levied on Inter-state supplies. A supply is called inter-state only when location of supplier and place of supply (POS) is different state.

As per section 9 of CGST Act,2017- CGST and SGST shall be levied on intra-state supplies.

Further,section 12(3) of IGST  which deals with place of supply (POS) which states that POS in case of immovable propery shall be the location  at which the immovable propery is located and it includes hotel service as well.

Thus POS and location of supplier are located in the same state ,thus it is intra- state and CGST and SGST will be levied and IGST will not be levied.
 

Sir,

In case of Sez tax tax payer, shall i raise CGST & SGST.... 

Incse I am giving Invoice to inter state tax payer , whether i have to raise Invoice of CGST and SGST on Inter state GST numer...

Please clarify me..

• If the guest does not provide a GSTIN, the place of supply is deemed to be the location of the hotel, hence CGST + SGST applies.
• IGST is applicable only when the guest provides a GSTIN from another state.