2017 (12) TMI 640 – DELHI HIGH COURT – 2018 (11) G. S. T. L. 255 (Del.) – Input tax credit – credit on SGST charged by the hotels located outside Delhi – Held that: – It is pointed that different provisions are applicable in case of online bookings through web travel portals and they are able to avail the credit – The respondents will examine the assertions and so called anomalies. We will be informed on the treatment accorded on sale of manufactured goods and other services which are provided by an assessee across the country. – W. P. (C) 7320/2017 Dated:- 6-12-2017 – Sanjiv Khanna And Prathiba M. Singh, JJ. For the Petitioner : Mr. Anup J. Bhambhani, Senior Advocate with Mr. Rajat Arora, Mr. Gurcharan Singh & Ms. Vishalakshi Singh,
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ner and other assessees would have to be registered in all States and Union Territories to avail input credit of SGST. This, it is submitted, is contrary to the purpose and objective of Goods and Services Tax. It is submitted by the petitioner that effective rate of service tax would go up from 18% to 27% for hotel rooms in the ₹ 2,500/- to ₹ 7,500/- per night slab and from 28% to 42% for hotel rooms ₹ 7,500/- and above per night. It is pointed that different provisions are applicable in case of online bookings through web travel portals and they are able to avail the credit. The respondents will examine the assertions and so called anomalies. We will be informed on the treatment accorded on sale of manufactured goods and
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