Igst rule for hotel

IGST is leviable only in case of Inter-state supplies.A supply is called intra state only when location of supplier and place of supply(POS) is within same state else supply will be inter state.Now applicability of CGST and IGST will be determined by place of supply provisions.In section 12 of cgst act it is specifically mentioned that POS for services in relation to immovable porperty will be location of immovable property and it includes hotel service as well.As per your query LOS is uttrakhand and POS is also uttrakhand,hence it is intra state supply :CSGT & UttrakhandSGST applicable.You cannot charge IGST even to your agents located outside state for services rendered in your hotel

No. he can't take ITC

we have to shown in ineligible ITC or we should account this invoice including GST.

You have to expense it off.

we will expense it off. suppose if service provider paid gst & shown in GSTR-1 then we have to accept it or reject the same?

Reject it.

Right now no GSTR-2 is available

Or should i inform to service provider to show invoice in B2C?

Sir please reply

Hello Madam,

What is the treatment,when the POS is one state and the recipient of the service belongs to SEZ units of different states.

Do we need to charge IGST or CGST & SGST?