GST Credit In case of Hotel Booking

[CABIJENDERKUMAR BANSAL]

Dear Sir,

If a company registered in Noida makes hotel booking in Mumbai then how GST credit can be taken.

As in case of Immovable property, place of supply is place of immovable property then Mumbai hotel will charge CGST +SGST . Then can be take credit of this GST.

In other case, if we book through travel agent in Delhi, and if it charges IGST then can we take GST credit in this case ?

Please clarify GST credit mechanism in case of hotel booking and how should we plan to take maximum GST credit.

Thanks

CA Gorav Goyal

AI Summary

GST Credit Clarification: Company Can Claim CGST Credit for Hotel Bookings, IGST Offers More Flexibility A company in Noida inquired about claiming GST credit for hotel bookings in Mumbai. If the hotel charges CGST and SGST, the company can only claim CGST credit, as SGST is state-specific. Booking through a Delhi travel agent incurs IGST, which can be credited against IGST, CGST, or SGST. One suggestion was for a Mumbai branch to claim both CGST and SGST credits. Another opinion noted that if the booking is through a Noida travel agent, the hotel will still charge CGST and SGST, limiting credit options. The discussion sought clarification on the legal basis for these interpretations.