ITC TO HOTEL ROOM

Firstly to take credit invoice must be raised in the name of taxpayer, secondly the GSTIN must be mentioned in the invoice raised, thirdly the CGST and SGST must belong to the State of person taking ITC. For instance ABC PVT LTD booked hotel registered in the state of UP then GSTIN of ABC PVT LTD must be mentioned in invoice and the hotel must be in UP so that they can charge CGST and SGST of UP, if hotel located in other state then they will charge CGST and SGST of that state and we cannot take ITC. thus if in your case all 3 conditions are satisfied then you can claim credit.

I think ITC cannot be claimed