FOR INPUT TAX CREDIT FOR TRAVEL AGENT

[ASHUTOSH GUPTA]

Dear sir m a travel agent hu my work is hotel booking same state and other state se kar the hu to muje kis kis per input credit mil sakta h please guide me

AI Summary

Travel Agent Ineligible for Input Tax Credit on Hotel Bookings Due to Rule 33 of CGST Rules, 2017. A travel agent inquires about eligibility for Input Tax Credit (ITC) under the Goods and Services Tax (GST) for hotel bookings made within the same state and other states. Responses clarify that as a travel agent, the service is subject to a 5% GST rate with no ITC available. It is explained that the travel agent operates as a 'pure agent,' meaning expenses incurred are not included under Rule 33 of the CGST Rules, 2017, and invoices are issued in the client's name, preventing ITC accrual. Overall, ITC is not applicable in this scenario.