GST Queries

[RameshBabu Kari]

Dear experts,

Q1. Hotel(Located in TN), which is immovable property and its place of supply is the location of such immovable property. In such case, If a company(from AP) booked the hotel room for its employee with its GSTIN. In such case , can hotel bill the such company with IGST ? or as place of supply rendered in TN, shall give CGST and SGST bill ?

Q2. An advocate(from AP) provided legal services in TS, and raised the invoice without gst as he didn't registered under gst. In such case, recipient(registered under gst) of services shall be liable to pay gst on such invoice under reverse charge. While paying tax under reverse charge, recipient shall be charge IGST or CGST and SGST ?

Q3. Funds received from the Company (located in US) to its group company(located in India) for purpose of salaries, loan clearance and maintenance of office. On such transfer from US to India, does it attract gst ?

Q4.What are the documents required to be gathered to file Tran-1 return to carry forward the closing balance from VAT, Central Excise and Service tax ?

[Ganeshan Kalyani]

1. The hotel can bill CGST + SGST.

2. Legal service is covered under reverse charge. IGST is applicable in your example.

3. In my view, GST is applicable.

4. Invoice copies, cenvat registered, return copies and other relevant documents to substantiate the credit taken.

[npp suresh]

Dear sir,

Q1. In my view the hotel can raise IGST invoice for room rent not for food & beverages. The AP Firm or Company can avail Input tax Credit of IGST in their return.

[Kishan Barai]

Most hotels in above scenarios provide a bill of CGST + SGST & due to this ITC is not available if company not registered in that particular state & I hope this problem would be solved soon, but yet it is not solved in GST portal

AI Summary

Place of supply rules: hotel room bookings typically attract CGST and SGST, with alternative view preferring IGST. Place of supply for hotel accommodation dictates invoicing: contributor view favors CGST and SGST for hotel bills where supply is in-state, though an alternate view supports IGST for room rent when the customer is registered elsewhere; reverse charge applies to inter-state legal services supplied by an unregistered advocate and is treated as IGST; cross-border intercompany transfers were opined to attract GST; TRAN-1 filing requires invoice copies, cenvat registration evidence, returns and supporting documents to substantiate carried-forward credits.