input on hotel

Yes you can claim as same is for the purpose of business.

No u cannot avail input on ur inward supplies as this concessional rate of 5 ℅ without ITC


The concessional GST rate of 5% is subject to meeting the following conditions:-

(i) Input Tax Credit on goods and services used in supplying output services of tour operator has not been taken.

(ii) The invoice / bill issued for supply of output service indicates that it is inclusive of charges of accommodation and transportation required for such a tour. This narration can be given by way of footnote in the invoice.

In case any of the above conditions are not met, the benefit of concessional rate of 5% would not apply and in that event the Department may demand full 18% GST from the tour operator.