Employee Private
1913 Points
Joined July 2017
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.