Itc on hotel bill

Fooding is not allowed

It is blocked credits

However ITC on Room bill stands admissible if the stay is for furtherance of business.
Further it is advisable to take room with food plan , then you can avail complete ITC

As per the Provision of Section 17(5) clause (b) of the CGST Act 2017, Input Tax Credit ( ITC ) on Food and Beverages is BLOCKED. Hence you cannot claim ITC on Fooding Bill.

As far as the Hotel Accommodation Bill is concerned, you can claim ITC provided that it was a Business Trip.

Regards,
Shivam RC.

ITC block for Food & beverages & can claim ITC on Hotel accommodation but subject to condition that Hotel is in same state in which you are registered.

(Hotel cannot charge IGST )

The place of supply of hotel will never change in case of accommodation so there is no case when it charges IGST.
However the travellers from other states can travel use accommodatiom service take invoices with CGST and SGST and take credit. So travelers from other states can avail this benefit.
This is my opinion , please correct me if I am wrong.

Normally, ITC is blocked for food and beverages u/s.17(5). because it will be considered as personal consumption in business purpose.

But, suppose you took the services of hotel and provide the same service to your client.then ITC will be allowed with out any hesitation.

you booked the accomodation service to your client from the third party hotels, then undoubtedly u can avail ITC on hotel bills, because it will comes under further supply.

same way for food also.

otherwise, reimbursement of hotel bills with service charge is a supply. then ITC will be allowed.

as per statutory you are liable to provide food and accommodation service to employees, then u will eligible for ITC.

in any other case ITC will not be allowed

@ Visit

Can you explain me how can I claim ITC for CGST/SGST charged therein in the bill from other state.
Kindly Refer Section 16(2)(a) & Section 31 of CGST Act , Read with Rule 46

In my opinion also we can not avail credit on cgst and sgst of other states.

You can avail the credit on CGST but you can't avail the credit on SGST(RECIPIENT doesn't have a GST REG in PROVIDER State) because GST is a destination based tax so it must go to the consumed state i.e; PROVIDER STATE. You can claim both SGST & CGST if you have ISD REG..

Kindly refer Section 49 of CGST act

ITC on hotel room rent: ITC can be claimed on hotel room rent if it is incurred for business purposes, such as for accommodating employees, hosting clients, or conducting business meetings. However, ITC cannot be claimed for hotel room rent if it is used for personal purposes or for activities that are not related to business.

Respected Team,

Please suggest.

We have a contract with a hotel on lease for five years and we paid rent to owner on monthly basis with GST and we sell the room and banquets. kindly suggest can avail input tax on which we paid to our owner.

Hii..one cannot claim ITC if he is not registered in the State/UT where Hotel is located.So in your case Traveler will not be able to claim Credit unless he complies the above condition.