ITC on fixed establishment


ACCOUNTANT

we have book a hotel for international seminar and paid cgst and sgst of Rs 200000/- each. our company is located in haryana and book hotel in Delhi. is we able to claim ITC ?
 
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yes, u can claim
 
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No you cannot claim the ITC. Because SGST of Haryana cannot be adjusted against SGST of Delhi. 

In case of immovable property, the place of supply is the location of immovable property. Since the place of supply is Haryana and you are registered at Delhi, the ITC wont be claimed. 

 
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GST Certification Course


CA Final student

Yes you can CLAIM ITC of cgst but not sgst
 
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ACCOUNTS PROFESSIONAL

No you cannot ..... You need the IGST bill , And As per Section 12(3) of IGST Act , the hotel will never issue a Tax Invoice by charging IGST Hence you cannot claim ITC

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CA Final student

cgst can be claimed?
 
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CA Final student

cgst can be claimed?
 
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ACCOUNTS PROFESSIONAL

No , you cannot claim CGST...
 
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