Is one nation one tax a sham?

CA Lalit Patidar (Tax Manager at SRSC (Chartered Accountants))   (58 Points)

23 August 2017  

In GST Master class-2, honourable revenue secretary Mr Hasmukh Adhia was present & a query was rasied from the audience regarding Input tax Credit.

Q: If a person registered in Delhi goes to Mumbai & stays in the hotel there. The hotel raises invoice with CGST/SGST. Can he get ITC of such CGST/SGST? The person (from Ministry) who answered the question says NO ITC shall be available to such person staying in the hotel as he is not registered in Maharashtra. How GST is One Nation One Tax conept when such dual tax system still is in place.

Also sharing link of the vedio (01:04:20): https://www.youtube.com/watch?v=-qr0UVik8Yw&t=3533s