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.
\nKalpesh Daftary
\nReply By Rajagopalan Ranganathan:
\nThe Reply:
\nSir,
\nAccording 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<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n C of CGST and SGST paid in Gujarat State. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 6 RepliesGSTWe 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 … Continue reading “SGST credit taken from Hotel Bill”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-12552","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12552"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/12552\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Ganeshan Kalyani:
\nThe Reply:
\nYou are not eligible to take credit in this situation.
\nReply By Alkesh Jani:
\nThe Reply:
\nDear Experts,
\nIn this case, for my knowledge, can the person take ITC of CGST ignoring SGST?
\nThanks
\nReply By Himansu Sekhar:
\nThe Reply:
\nPlease look into the Sec. 49(4) of SGST Act,2017 wherein it is written that:
\n(4) The amount available in the credit ledger may be used for payment towards the output tax under this Act……..
\nIt means MGST is different from GGST. The MGST cannot be utilised for GGST.
\nThe tax invoice issued under Sec. 31 of MGST Act, will not be valid document for taking credit under Sec. 16 of the GGST Act.
\nAlso there is no provision that CGST pa<\/p>\n
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