ITC on hotel bill of staff visit to client place for firm work

Registered taxable person in question and not the legal entity. So, input tax paid in a State must not be in relation to the business of a
taxable person in another State, albeit belonging to the same person.

For Example, A Company has Branch-A which is a registered taxable person in Andhra Pradesh conducts conference in a hotel in Lonavla (Maharashtra) where CGST-SGST is charged by the hotel. This Company also has Branch-M which is a registered taxable person in Mumbai,CGST-SGST has been charged by the hotel, input tax credit would not be available to Branch-A as tax paid in Maharashtra is not a creditable tax in Andhra Pradesh;