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ITC on hotel rent -Section 17 (5) (g) of CGST act

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..... ITC on hotel rent -Section 17 (5) (g) of CGST act
Query (Issue) Started By: - janakiraman iyer Dated:- 20-12-2017 Last Reply Date:- 21-12-2017 Goods and Services Tax - GST
Got 5 Replies
GST< .....

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..... br>Section 17 (5) (g) of CGST denies credit on goods and services or both used for personal consumption. In the light of this when an employee travels on business and avails hotel accommodation, wheth .....

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..... er GST on the hotel rent is eligible for ITC, as the services is consumed by the employee for personal consumptio Reply By KASTURI SETHI: The Reply: Employee goes on tour for and behalf of the compa .....

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..... ny. He stays in the hotel for the purpose of company. So if tour is for official purpose, ITC is allowed. If for personal use, ITC is not allowed. Reply By Rajagopalan Ranganathan: The Reply: Sir, .....

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..... Section 17 (5) (g) of CGST Act, 2017 debars availment of ITC only when the goods or services or both when supplied for personal consumption. However in your case the employee travels and avails hotel .....

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..... accommodation if furtherance of the business. Hence gst paid on hotel rent is available as ITC. Reply By Ganeshan Kalyani: The Reply: Credit is eligible for hotel stay. ITC on food is not allowed. .....

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..... Reply By CS SANJAY MALHOTRA: The Reply: Agree with all experts. Reply By subramanian vijayakumar: The Reply: Yes if it is officelal room'rent paid can be taken as ITC
Discussion Forum - K .....

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..... nowledge Sharing .....

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