GST CREDIT

[Mathew George]

Hi,

My client is a Travel agent(in kerala) who books Hotel and accommodation for his clients, The hotel may be located in the state (kerala) or out side (Tamilnadu) the state and they will charge CGST and SGST. Now the question is whether the travel agent can claim both CGST and SGST...?

AI Summary

Clarification on CGST and SGST credits: Same-state transactions allow GST credit; CGST can offset across states, SGST cannot. A travel agent in Kerala inquired about claiming CGST and SGST credits for hotel bookings made both within and outside the state. One respondent clarified that GST credit is available if the service provider, receiver, and place of supply are in the same state. Another agreed, suggesting that CGST can be offset across states, but SGST cannot. The original poster confirmed this understanding, and a final respondent affirmed the logic, advising to proceed with this approach.