Availing IGST credit

[Chidambaram Subramaniam]

Dear Sir,

Our Company provide temporary accomodation to many of the outstation candidates at the time of joining the company through a vendor and the vendor charges IGST in all their invoices.

My Query is whether the company can avail credit of the IGST charged by the vendor for such nature of expenses.

Please guide us.

thanks and regards

Chidambaram

AI Summary

Input tax credit availability: IGST on vendor supplied business accommodation may be claimed if ITC conditions are met.
Entitlement to input tax credit for IGST charged on vendor supplied accommodation depends on whether the expense constitutes a supply in the course or furtherance of business and on satisfaction of the statutory ITC conditions; while accommodation within a State is typically taxed under CGST and SGST rather than IGST, ITC admissibility is governed by compliance with ITC rules irrespective of whether tax is billed as IGST or CGST+SGST.