Dear Experts,
We have GST registration in Pondicherry (34) state. While travelling in Chennai, our Car registered in Company's name got break-down and repaired at Chennai.
The repairer has given bill with CGST and SGST since the repair work place of supply is Chennai.
Like wise, our employees visiting Mumbai to meet customers and staying in hotels there. They are giving SGST+CGST bill only since their place of supply(Stay) is Maharastra.
Where we can avail ITC for both of the above cases
Company's ITC Eligibility: No Credit for Car Repairs, Hotel Stays on Official Tours Eligible A company with GST registration in Pondicherry inquired about the eligibility of Input Tax Credit (ITC) for services availed in other states. The company faced a car breakdown in Chennai and received a repair bill with CGST and SGST. Additionally, employees staying in Mumbai hotels received similar bills. The response clarified that ITC is not eligible for car repair services but is eligible for hotel stays during official tours. (AI Summary)