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ITC on fixed establishment

AJAY KUMAR (ACCOUNTANT) (43 Points)

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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7 Replies

Shreyas kusurkar (68 Points)
Replied 15 April 2019

yes, u can claim

Spurto Consultancy Services (Consultant) (1891 Points)
Replied 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.

pritesh (CA Final student) (7101 Points)
Replied 16 April 2019

Yes you can CLAIM ITC of cgst but not sgst

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 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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