flight expenses can be taken as Input Credit ?

[rakesh rohilla]

I have booked 2 flight tickets for business meeting of a client of departure and return. Can i take credit of taxes paid on ticket and under which head i can adjust the input in GST portal. Moreover I have paid a hotel in cash of rs 1000, can i book input on this also or not. A small attention to this query is highly appreciated.

[Himansu Sekhar]

If the gstn is mentioned in the invoice, there is no restriction of taking credit. But in hotel case, credit of cgst,sgst of one state cannot be taken in another state.

[SHIVKUMAR SHARMA]

Yes, you can avail ITC Subject to Tax invoice having your Company's name & GSTN number.

[DR.MARIAPPAN GOVINDARAJAN]

The expenditure incurred should be in the course of or furtherance of business for availing input tax credit.

[Ganeshan Kalyani]

It will be challenging to prove that the expense was not for personal purpose.

[Nash Industries I Pvt Ltd]

Credit can be availed as long as it is used in the course of furtherance of business

AI Summary

Input tax credit: eligible where tax invoice shows company name and GSTN and expense is for business use. Claiming Input Tax Credit for flight tickets and hotel expenses requires a valid tax invoice in the company's name showing the GSTN and that the expenditure was incurred in the course of or for furtherance of business; personal use undermines entitlement. Tax credits must be claimed in line with invoice/GSTN matching on the portal, and tax components attributable to one state cannot be taken as credit in another state.