GST Credit In case of Hotel Booking
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 22-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
If a company registered in Noida makes hotel booking in Mumbai then how GST credit can be taken.
As in case of Immovable property, place of supply is place of immovable property then Mumbai hotel will charge CGST +SGST . Then can be take credit of this GST.
In other case, if we book through travel agent in Delhi, and if it charges IGST then can we take GST credit in this case ?
Please clarify GST credit mechanism in case of hotel booking and how should we plan to take maximum GST credit.
Thanks
CA Gorav Goyal
Reply By Rajagopalan Ra
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SGST. If that branch does not have output GST payable, then it can transfer such credit by registering it as input service distributor.
Reply By vk agarwal:
The Reply:
I agree with Mr Kalyani
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
As per my opinion as given below.
ITC on the hotel bills in respect of accommodation, the levy under GST is location of immovable property situated. Hence, the Mumbai hotel will charge only cgst and sgst, that cannot be claimed by the company located in other states.
Further, even if the ticket booking done through travel agent located in noida, then the hotelier located in Mumbai will charge only cgst and sgst to the travel agent, who is in turn cannot claim the itc and it will be
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