GST-ITC ON HOTEL BILLS

[SAFETAB LIFESCIENCE]

Dear Experts,

Our Company Employees/Directors/Guests are staying at Hotels on official visit.

We are getting Loding and Boarding Bills jointly and sometimes separately.

Sometimes, in other state hotels, they are charges only CGST+SGST through our

GST Number is different from their state. Some hotels giving IGST.

1. Shall we avail ITC of IGST and CGST+SGST ???

2. Shall we avail ITC for Loding amount only or Lodging and boading together. ???

AI Summary

Company Seeks GST Input Tax Credit on Hotel Bills; AAR Ruling Limits ITC to Lodging, Excludes Food & Beverages A company inquired about availing GST Input Tax Credit (ITC) on hotel bills for lodging and boarding during official visits, especially when different tax types are charged. An expert clarified that only CGST and SGST should be charged for services consumed within a state, and ITC should be claimed for lodging only. Another contributor referenced an Authority for Advance Ruling (AAR) decision, stating that ITC can be claimed for maintaining guest houses and similar facilities, excluding food and beverages. However, this ruling applies only to the specific state and applicant involved, suggesting the company may need to seek its own ruling.