What to do if I dont want to Avail ITC

Hi,

Please let me know the reason for not claiming ITC so that i can suggest properly 

Sir , Actually there are some doubts
...

Suppose I have booked an Air ticket or Hotel from MakeMyTrip. MakeMyTrip has a service charge of Rs 300/- ... Hence I have to pay GST of Rs 54 (18%) to MakeMyTrip on their service charge. This Rs 54/- will show in my 2B as ITC.

Now I am selling this ticket to my Customer with a Service Charge of Rs 500/- ... Hence I have to pay Rs 90/- (18%) as GST to the Government on my Service Charge..

Now my question is -
Can I claim & utilize this ITC in this case ?? Should I pay 90-54 = Rs 36/- only ??

some CA are saying yes some are saying No. As there is doubt , I thought not to Avail the ITC....

As per your case :

1- if you charge 18% on full value (including Ticket Price & Service), Then you can take benefit of ITC having regard to some condition like you should be registered in the state where hotel is in existence or flight embark.

* My View :- the above condition to get ITC of Hotel Booking & Air Ticket Booking, which are difficult to follow so mostly professional suggest not to avail ITC

2- If you charge 5% on full Value as tour operator, Then you can not take benefit of ITC except similar line business ITC.

*My View :- You should select second option

Further  you can make Table 4.A.(5) zero instead of Auto filled ITC amount.

 

Sir ,
As given in condition 1 ....

if I charge 18% on total hotel bill and give it to customer (Where Hotel is situtated in my state & claim the ITC) , What will be the PLACE OF SUPPLY and SAC Code ??

will it come under SAC 998552??

1- Place of Supply : Location of Hotel

2- SAC as mentioned by you is correct

 

And if I work on service charge & Commission basis ??

i mean Hotel is giving commission of Rs 100/- and I am also Applying Service charge of Rs 100/-

I am isauing Tax Invoice for both the cases of 18% .

Is this case , What will be place of Supply??