Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 17-11-2017 Last Replied Date:- 24-11-2017 – Dear experts,We are having different opinion for admissibility of ITC on :-1. Hotel Bills – Our sales & marketing team is mostly on tour (domestic & foreign) and taking services of hotels and paying applicable GST. What are the legal provisions preventing us to avail credit on SGST & CGST paid.2. GTA Services – Most of GTA service providers are raising invoice without charging any GST and we are paying GST @5% under RCM . Please advise if ITC for the same is admissible if not, please specify the ruling / notification issued by authority. – Reply By Ramaswamy S – The Reply = 1. The hotel bills would show the intra state G
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se refer to FAQ' released by CBEC and other state govt The query is answered.The relevant sections has been quoted by Mr Ganeshan.ThanksRegardsS Ramaswamy – Reply By CS SANJAY MALHOTRA – The Reply = Dear Mr. Tiwari, Am taking up Hotel Bills for Domestic Tour as views already shared on other aspects by my friends. Section 17(5)(b) disallows credit for Food and beverages, hence any inclusion of said amount in Hotel Bill is ineligible for ITC. However Room Rent is eligible for ITC. Now conditions for admissibility and Non-Admissibility If your POS and Hotel is situated in same state, then ITC is eligible for CGST/SGST. In case your POS and Hotel is situated in different states, then also CGST/SGST is applicable as per Place of Supply Rules
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