can we claim input on hotel bookings if we take a bill under our firm? and if yes is there any rule that if firm is rajasthan registerd then only input of rajasthan hotels will be claimed?
yes you can claim input credit of hotel bills if taken on firms name and GST No.. However input credit can be taken only of hotel bookings made in state where your business is registered under GST. This is because on hotel booking/renting of immovable property, place of supply is place where building is loacted and since supplier also will be registered in same state CGST & SGST would be applicable on all such transactions irrespective of state of receiver. If receiver is of different state he van take input credit of GST paid by supplier to different state i.e., state in which property is located.
if i have my firm registerd in jaipur and one of my executive go delhi for tour. he have booked hotel room under firms name. according to me under this transaction igst will be paid by my executive. so i can get igst input credit?