Touring for business purpose

if a person having registration in gst goes on a business tour and resides in hotel.can he claim itc of that hotel bills
Replies (13)
Quick Summary
This discussion explores whether GST Input Tax Credit (ITC) can be claimed on hotel bills incurred during business tours. Generally, ITC is claimable if the hotel is located in the same state as your GST registration. However, if the hotel is in a different state, especially for services related to immovable property like hotels, the place of supply is the property's location, making ITC claimable only if you are registered in that specific state. The consensus leans towards claiming ITC if the expense is purely for business purposes and meets location-based GST rules.

Yes he can claim.
If the person resides in haryana and hotel is in himachal.
You can claim
Can u mention the section or any notification regarding this
No the said ITC is not eligible as the consumption is in the Himachal Pradesh and Registration in Haryana.
But in the bill hotel charges cgst and sgst.plz confirm

Any services related to Immovable property, the place of supply is location of Immovable property. Hence the person related to the Hotel cannot issue Tax Invoice with IGST. He has to issue Tax Invoice with CGST and SGST only. If you are having registration in the location of such Immovable Property (Hotel) i.e., in Himachal Pradesh you can avail Input Credit.

Okkkkkkkk but in income tax can we claim the expenditure deductible as business expense
Yes, you can, with GST you can show as expenditure.

Yes he can claim 

No... He cannot claim ITC

Yes he can bcz expenses incurred for business purpose only and so he can claim ITC. As the question itself includes business purpose.

No you cannot take claim og gst paid on hotel bills as cgst/sgst will be charged to you. I one is  registered in the same place where hotel is situated, then it can claim the itc on taxes paid in that particular branch/ office.

 

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