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[Guest]

I am a registered person in Maharashtra and for business purpose had travelled to Karnataka and stayed in hotel. The hotel charged IGST instead of CGST + SGST. Now the department audit is conducted and the officers are denying the availment of IGST paid by me. Whether, the officers are right ?, if yes, than by which section they can invoke to disallow my availment of IGST?

[Shilpi Jain]

This matter lacks clarity and the department tries to put through what it considers is right. For the taxpayer, the matter will have to travel upto supreme court to get settled.

[Shilpi Jain]

Also important point to note in this is what is the place of supply mentioned by the hotel? Is it your own State?

AI Summary

Business Traveler Challenges IGST Charge Instead of CGST + SGST; Seeks Clarification on Tax Credit Denial. A registered individual in Maharashtra traveled to Karnataka for business and stayed at a hotel that charged IGST instead of CGST + SGST. During a department audit, officers denied the availment of the IGST paid. The individual seeks clarification on the officers' decision and the applicable section for disallowing the IGST claim. A respondent noted the issue's complexity and suggested that resolution might require escalation to the Supreme Court. Additionally, the respondent emphasized the importance of the place of supply mentioned by the hotel, questioning if it was the individual's home state.