ITC IN HOTEL STAY

1. ITC is eligible only if your company has a Rajasthan GSTIN and the hotel invoice mentions that GSTIN.


2. Place of supply for hotel stay is Rajasthan (Section 12(3), IGST Act).


3. If RJ GSTIN is used and invoice is in company’s name, ITC is valid.


4. If no RJ GSTIN, and hotel charges CGST+SGST, then ITC is ineligible.


5. HO (Mumbai) GSTIN cannot claim CGST+SGST of Rajasthan — must be treated as cost.

Regards
CA Amit Rathore
Rathore Tax consultant