Goods and Services Tax – Started By: – SAFETAB LIFESCIENCE – Dated:- 24-1-2018 Last Replied Date:- 9-2-2018 – Dear Experts, Our comopany staff use to travel frequently for marketing purpose and stay at outstations.Can we avail ITC of the GST paid Flight Tickets charged by flight operators, GST paid on Travel agency's bills, hotel bills. We are getting bills with IGST from outstation parties and CGST+SGST for local bills properly. For e.g., Our company is in Pondicherry and our employees are staying in Mumbai. Some hotels are giving only CGST+IGST bills as their place of supply is Maharastra. In that case, shall we take ITC of that CGST and SGST ??? – Reply By Rajagopalan Ranganathan – The Reply = Sir, You have to prove that the expenditure incurred by you are in the course of or furtherance of business. As per section 17 (5) (g) of CGST Act, 2017 gst paid on goods or services or both used for personal consumption of your employees are not eligible for ITC. – Reply By KASTURI SETHI
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– The Reply = I agree with Sh.Alkesh Jani. 100% perfect. – Reply By SAFETAB LIFESCIENCE – The Reply = Dear Sirs, Thanks for your replies. I think my question in last para is not answered. That is my major doubt. Please do not mistake me. Our company is in Pondicherry and our employees are staying in Mumbai. Some hotels are giving only CGST+IGST bills as their place of supply is Maharastra. In that case, shall we take ITC of that CGST and SGST ???My major doubt is whether we can avail ITC of other state party's bill wherein CGST+SGST are charged . I know if they charge IGST , we can take credit. – Reply By KASTURI SETHI – The Reply = Dear Querist, Your employee went out of State and he received service in the hotel there. Service provider provided service in his state. Hotel owner cannot charge IGST because there is no movement of goods or service out of State. He supplied service within his State and Service was consumed within State. In the situation explained by you, how can he c
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g tax and it does not restrict for ITC. Pls correct me if mistaken. – Reply By SAFETAB LIFESCIENCE – The Reply = Dear Sir, Thanks for your reply and guidance. Earlier, we were told if we enter the suppliers GST number of other states and if we try to avail ITC (CGST+SGST), GST portal won't allow. Now, I am clear that even the other state supplier's local tax (SGST+CGST) can also be availed ITC by us. Thanks once again JI. – Reply By KASTURI SETHI – The Reply = Sh.Jani Ji, You have echoed my views. Mean to say I agree with interpretation. – Reply By Himansu Sekhar – The Reply = ITC of cgst and sgst bills of other states will not be allowed. The clarifications have been issued in this regards. Sgst act does not support such availment of credit. – Reply By Ramaswamy S – The Reply = Travel charges (flight, travel agent service etc) are eligible for ITC (IGST).Boarding and lodging not allowed as ITC. In case of boarding .and lodging the place of supply is intra state supply and not
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ed under this Act; Hence Bihar State tax cannot be utilised for payment of any other state tax. It is an example . The FAQ is a clarification as I opined. – Reply By KASTURI SETHI – The Reply = Yes. In pre-GST era, credit of VAT was for respective State only. Now SGST correspondents to erstwhile VAT. – Reply By VaibhavKumar Jain – The Reply = ITC of CGST and SGST charged by hotel in another State can only be taken through ISD route, otherwise you can't avail such credit. – Reply By SAFETAB LIFESCIENCE – The Reply = Dear Team, Thanks for all your replies. Thanks to Mr. Vaibav for today's reply. – Reply By KASTURI SETHI – The Reply = Sh.Jain Ji,. Your hardwork and search is appreciable. I think ISD route is foolproof and hassle-free. Nothing is lost if an assessee is registered as ISD but this was the sword of 'place of supply' will relegated to the background. – Reply By PARTHASARATHY V – The Reply = Sir,While officials traveling other states and stay involved there the
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