Goods and Services Tax – Started By: – UDAYKANT PATHAK – Dated:- 25-11-2017 Last Replied Date:- 26-11-2017 – SIR, After 15th November as Per Notification No. 46/2017-Central Tax in a hotel business is. will get ITC on building maintenance,Telephone Exp,Bank charges, legal fees and other exp related for accommodation service, except of Restaurant Exp ? Please Guide me. – Reply By ANITA BHADRA – The Reply = Notification No 46/2017 states – Rate is 5 % without ITC . No where in the notification , it is mentioned that ITC on building maintenance,Telephone Exp,Bank charges, legal fees and other exp related for accommodation service, except of Restaurant Exp Here is the notification :- Notification No. 46/2017 states -Supply, by way of or as par
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