TMI Bloggst rate and credit eligibilityX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Sir, We kindly request the experts to answer my query. Our Directors went to hyderabad and stayed in hotel for business purpose. The hotel has charged 18% igst in their bill by mentioning our GSTIN. in tamilnadu.Whether credit is eligible or not and it is correct or not. Another question is our directors stayed in telengana and do work in andhra pradesh. The telengana hotel has charged 9% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cgst and 9% sgst in their invoice. whether it is correct . Pleae confirm the experts our query Thanks Regards, S.Ramakrishnan - Reply By Rajagopalan Ranganathan - The Reply = Sir, As per Section 12 (3) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... house boat or any other vessel shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located. Since the place of supply is the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located and in your case it is within taxable territory (India) only CGST and SGST are payab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le and IGST cannot be paid on such services. In view of the above provisions IGAT charged by the Hydrabad hotel is not correct . CGST and SGST charged by Telegana hotel is correct. However credit of the same is not available to you located in Tamilnadu since such credit can be utilised within the state in which the service provider has gst registration. - Reply By Ramaswamy S - The Reply = E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndorse the views. Regards S.Ramaswamy - Reply By YAGAY and SUN - The Reply = In case you have branch over there then you may get ITC if you get such bills at your branch offices. - Reply By Praveen Nair - The Reply = Dear Experts As per the Section 12(3), all billing by Hotel (within the taxable territory) is subject to CGST SGST. What are the cases where hotel can charge IGST? I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n view of the above query, from the Hyderabad hotel point of view, will they be asked to pay the GST again (CGST SGST), since wrongly paid as IGST? Since the customer is unaware of the fact, that IGST is incorrect, he will avail the credit. Will the customer be liable to interest on ITC claimed, if the hotel decides to revise their return? CGST is a central tax, can ITC be claimed for CGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount on the bill raised by Telangana hotel? Regards Pravin - Reply By KASTURI SETHI - The Reply = Charging CGST and SGST is correct. ITC is available. - Reply By YAGAY and SUN - The Reply = Charging of CGST + SGST is correct but not ITC would be available since location of provisions of services are at Hyderabad. - Reply By KASTURI SETHI - The Reply = Agreed Sir. - gst rate and cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit eligibility - Query Started By: - Ramakrishnan Seshadri Dated:- 7-6-2018 Goods and Services Tax - GST - Got 7 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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