Reimbursement of State Tax allows eligible hotels and tour operators partial SGST refund subject to conditions and recovery rules. Registered hotels, heritage hotels, resorts and tour operators (excluding stand-alone restaurants and clubs) may claim partial reimbursement of State Tax paid by debit from the electronic cash ledger after exhausting SGST and IGST input tax credits; reimbursement excludes SGST on rental or leasing of non residential property, is denied for prior year evaders, is recoverable with interest and equal penalty if wrongly availed, is reduced by benefits under applicable RIPS schemes, and will be governed by guidelines issued by the Chief Commissioner with the State empowered to review or modify the order.
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.
Reimbursement of State Tax allows eligible hotels and tour operators partial SGST refund subject to conditions and recovery rules.
Registered hotels, heritage hotels, resorts and tour operators (excluding stand-alone restaurants and clubs) may claim partial reimbursement of State Tax paid by debit from the electronic cash ledger after exhausting SGST and IGST input tax credits; reimbursement excludes SGST on rental or leasing of non residential property, is denied for prior year evaders, is recoverable with interest and equal penalty if wrongly availed, is reduced by benefits under applicable RIPS schemes, and will be governed by guidelines issued by the Chief Commissioner with the State empowered to review or modify the order.
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