SGST credit taken from Hotel Bill

[Kalpessh Daftary]

We are registered under GST from Mumbai and we avail facility from Gujarat State ( We pay out Hotel bill Room tariff ) which has CGST amount and SGST amount classified in their bills. Are we liable to claim CGST and SGST against the said bills.

Kalpesh Daftary

AI Summary

Input tax credit for out-of-state hotel lodging unavailable where place of supply is another state and credits are segregated.
Place of supply for lodging services is the location of the immovable property; a hotel in Gujarat charges local central and state components. Central and state tax credits are segregated and not mutually utilisable, so a registrant in another State cannot claim input tax credit for CGST/SGST charged on an out of state hotel bill.