IS IT POSSIBLE TO LEVY IGST ON HOTEL SERVICE BILLS. I HAVE RECEIVED AN INVOICE IN WHICH THE OWNER STAYED AT HOTEL ABC IN PANIPAT (06 HARYANA) REGISTERED HOTEL. THE OWNER REGISTERED IN PUNJAB. IN THAT INVOICE IGST IS LEVIED. SO WHETHER I SHOULD TAKE ITC OF IT OR NOR. IN NORMAL COURSE, THE CGST AND SGST OF HARYANA IS LEVIED INSPITE OF GST NUMBER OF PUNJAB AT BILL TO SHIP TO, SO THAT INVOICE IS INELIGIBLE FOR ITC
As per section 12(3) of IGST act, service provided in relation to immovable property by way of lodging, accommodation in hotel or guest house or Home stay then the place of supply would be the location at which the immovable property is located. In your case i don't know why IGST charged!!
2ndly, as per section 17(5) of cgst act, any goods and services or both used for personal consumption isn't eligible to ITC.
CAclubindia
