Adjustments of gst

[THYAGARAJAN KALYANASUNDARAM]

Dear expert,

I have a doubt regarding adjustment of taxes.

Suppose if I travel to other states (Delhi) and stays in hotel, as per the GST they will charge only sgst and cgst since where the immovable property is located. In this scenario, Can I take the credit and adjust sgst and cgst in my gst return(tamilnadu) . If not which section says?

Thanks in advance.

AI Summary

SGST and CGST from another state cannot be credited in Tamil Nadu; credit only via Input Service Distributor. An individual inquired about the adjustment of Goods and Services Tax (GST) when traveling to another state and staying in a hotel. They asked if they could claim credit for State GST (SGST) and Central GST (CGST) paid in another state on their GST return in Tamil Nadu. A respondent clarified that SGST and CGST from another state cannot be credited against SGST in a different state, as per Section 49 of the SGST Act, 2017. The credit can only be distributed through an Input Service Distributor (ISD).