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,
\nIf a company registered in Noida makes hotel booking in Mumbai then how GST credit can be taken.
\nAs 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.
\nIn other case, if we book through travel agent in Delhi, and if it charges IGST then can we take GST credit in this case ?
\nPlease clarify GST credit mechanism in case of hotel booking and how should we plan to take maximum GST credit.
\nThanks
\nCA Gorav Goyal
\nReply By Rajagopalan Ra<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n SGST. If that branch does not have output GST payable, then it can transfer such credit by registering it as input service distributor. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 – GSTGot 5 RepliesGSTDear 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, … Continue reading “GST Credit In case of Hotel Booking”<\/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-6364","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6364","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=6364"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6364\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By vk agarwal:
\nThe Reply:
\nI agree with Mr Kalyani
\nReply By THYAGARAJAN KALYANASUNDARAM:
\nThe Reply:
\nDear sir,
\nAs per my opinion as given below.
\nITC 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.
\nFurther, 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<\/p>\n
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