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GST-ITC ON HOTEL BILLS

Goods and Services Tax - Started By: - SAFETAB LIFESCIENCE - Dated:- 2-1-2019 Last Replied Date:- 5-1-2019 - Dear Experts, Our Company Employees/Directors/Guests are staying at Hotels on official visit. We are getting Loding and Boarding Bills jointly and sometimes separately. Sometimes, in other state hotels, they are charges only CGST+SGST through our GST Number is different from their state. Some hotels giving IGST. 1. Shall we avail ITC of IGST and CGST+SGST ??? 2. Shall we avail ITC for Lod .....

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d. - Reply By KASTURI SETHI - The Reply = In my view, ITC for lodging (temporary stay) only should be availed. - Reply By YAGAY andSUN - The Reply = Company can claim ITC on maintenance of Guest House, Transit House and Training Hostels: AAR The Authority for Advance Ruling (AAR), Odisha has granted a ruling on entitlement to take credit of tax paid on various goods and services used for maintenance of township, guest house, hospital, horticulture maintained by a Company, in its ordinary course .....

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nance, and repair service obtained from the service providers for the running of these establishments has the direct benefit to the business operations of the applicant. Since the services are used in the course of and, also, in furtherance of its business, it is entitled to utilize credit of input tax paid by the service providers for paying output tax on the supplies made by the applicant in terms of section 16 of CGST Act. That the supplies, on which the applicant seeks to take input tax cred .....

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tutory obligation under the ESI Act by the employer, but dispensing medical service to the employees and others is a supply of service by the employer. Such service being nil rated will fall under exempt supplies. Consequently, the inputs and input services received by the applicant for dispensing the exempt service will not qualify for input tax credit in terms of Section 17 (2) of the OGST/CGST Act. In the provisions of law, as it stands today, there is no such provision providing for input ta .....

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