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ITC on fixed establishment

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ACCOUNTANT
43 Points Posted on 15 April 2019
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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On 15 April 2019 at 20:50 Report
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68 Points Posted on 15 April 2019
yes, u can claim
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On 15 April 2019 at 21:30
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Consultant
1891 Points Posted on 15 April 2019

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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On 15 April 2019 at 22:34
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CA Final student
7106 Points Posted on 16 April 2019
Yes you can CLAIM ITC of cgst but not sgst
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On 16 April 2019 at 00:17
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GST Practitioner
55067 Points Posted on 16 April 2019
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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On 16 April 2019 at 00:27
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CA Final student
7106 Points Posted on 16 April 2019
cgst can be claimed?
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On 16 April 2019 at 00:38
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CA Final student
7106 Points Posted on 16 April 2019
cgst can be claimed?
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On 16 April 2019 at 00:38
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GST Practitioner
55067 Points Posted on 16 April 2019
No , you cannot claim CGST...
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On 16 April 2019 at 14:30


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