State tax reimbursement for hotels and tour operators subject to defined eligibility, exclusions, recovery and reduction by other schemes. Reimbursement is provided for State Tax due and deposited by hotels, heritage hotels, resorts and tour operators registered under the Rajasthan GST Act, defined as SGST paid from the electronic cash ledger after full use of SGST and IGST input tax credit; stand-alone restaurants and clubs are excluded and SGST on rental or leasing services is not reimbursable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
State tax reimbursement for hotels and tour operators subject to defined eligibility, exclusions, recovery and reduction by other schemes.
Reimbursement is provided for State Tax due and deposited by hotels, heritage hotels, resorts and tour operators registered under the Rajasthan GST Act, defined as SGST paid from the electronic cash ledger after full use of SGST and IGST input tax credit; stand-alone restaurants and clubs are excluded and SGST on rental or leasing services is not reimbursable.
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