SGST credit taken from Hotel Bill
Query (Issue) Started By: – Kalpessh Daftary Dated:- 10-7-2018 Last Reply Date:- 13-7-2018 Goods and Services Tax – GST
Got 6 Replies
GST
We are registered under GST from Mumbai and we avail facility from Gujarat State ( We pay out Hotel bill Room tariff ) which has CGST amount and SGST amount classified in their bills. Are we liable to claim CGST and SGST against the said bills.
Kalpesh Daftary
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 12 (3) (b) of IGST Act, 2017, " the place of supply of services by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other ve
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C of CGST and SGST paid in Gujarat State.
Reply By Ganeshan Kalyani:
The Reply:
You are not eligible to take credit in this situation.
Reply By Alkesh Jani:
The Reply:
Dear Experts,
In this case, for my knowledge, can the person take ITC of CGST ignoring SGST?
Thanks
Reply By Himansu Sekhar:
The Reply:
Please look into the Sec. 49(4) of SGST Act,2017 wherein it is written that:
(4) The amount available in the credit ledger may be used for payment towards the output tax under this Act……..
It means MGST is different from GGST. The MGST cannot be utilised for GGST.
The tax invoice issued under Sec. 31 of MGST Act, will not be valid document for taking credit under Sec. 16 of the GGST Act.
Also there is no provision that CGST pa
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