ITC on Hotel bills & GTA service
Query (Issue) Started By: – MohanLal tiwari Dated:- 17-11-2017 Last Reply Date:- 24-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear experts,
\nWe are having different opinion for admissibility of ITC on :-
\n1. 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.
\n2. 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.
\nReply By Ramas<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ort the views of experts. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" ITC on Hotel bills & GTA service Query (Issue) Started By: – MohanLal tiwari Dated:- 17-11-2017 Last Reply Date:- 24-11-2017 Goods and Services Tax – GSTGot 8 RepliesGSTDear experts, We are having different opinion for admissibility of ITC on :- 1. Hotel Bills – Our sales & marketing team is mostly on tour (domestic & … Continue reading “ITC on Hotel bills & GTA service”<\/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-8918","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8918","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=8918"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/8918\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8918"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=8918"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8918"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nReply By Ramaswamy S:
\nThe Reply:
\nPlease refer to FAQ' released by CBEC and other state govt The query is answered.
\nThe relevant sections has been quoted by Mr Ganeshan.
\nThanks
\nRegards
\nS Ramaswamy
\nReply By CS SANJAY MALHOTRA:
\nThe Reply:
\nDear Mr. Tiwari,
\nAm taking up Hotel Bills for Domestic Tour as views already shared on other aspects by my friends.
\nSection 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.
\nNow conditions for admissibility and Non-Admissibility
\n * If your POS and Hotel is situated in same state, then ITC is eligible for CGST\/SGST.
\n * In case your POS and Hotel is situated <\/p>\n
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