Goods and Services Tax

SGST credit taken from Hotel Bill

Goods and Services Tax – Started By: – Kalpessh Daftary – Dated:- 10-7-2018 Last Replied Date:- 13-7-2018 – We are registered under GST from Mumbai and we avail facility from Gujarat State ( We pay out Hotel bill Room tariff ) which has CGST amount and SGST amount classified in their bills. Are we liable to claim CGST and SGST against the said bills. Kalpesh Daftary – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Section 12 (3) (b) 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 house boat or any other vessel shall be the location at which the immovable property or boat or vessel, as the

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e to take credit in this situation. – Reply By Alkesh Jani – The Reply = Dear Experts,In this case, for my knowledge, can the person take ITC of CGST ignoring SGST?Thanks – Reply By Himansu Sekhar – The Reply = Please look into the Sec. 49(4) of SGST Act,2017 wherein it is written that: (4) The amount available in the credit ledger may be used for payment towards the output tax under this Act…….. It means MGST is different from GGST. The MGST cannot be utilised for GGST. The tax invoice issued under Sec. 31 of MGST Act, will not be valid document for taking credit under Sec. 16 of the GGST Act. Also there is no provision that CGST paid in one state will be carried to another state. For that purpose IGST is specified. The clarification i

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