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GST - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Input tax credit to a person registered in Rajasthan - Central ...


Rajasthan-based registrant denied ITC for Central Tax on Haryana hotel services; supply and supplier both in Haryana.

August 26, 2019

Case Laws     GST     AAAR

Input tax credit to a person registered in Rajasthan - Central Tax paid in Haryana(use of Hotel) - ITC of the Central tax charged from the Appellant in Haryana is not available to them as in this case both the location of the supplier and place of supply of the services are in the State of Haryana

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