https://www.taxtmi.com/forum/issue?id=112413 Input tax credit on hotel accommodation is governed by the place of supply for immovable property: the hotel's location determines CGST and SGST applicability. A purchaser in another state cannot utilise SGST paid in the hotel's state; CGST credit is usable only against central tax liabilities. If a travel agent charges IGST for inter state booking, IGST credit can be availed and utilised in the prescribed order. A local branch in the hotel's state can claim both CGST and SGST and may distribute unused credit via an input service distributor. en-us Sat, 22 Jul 2017 16:29:19 +0530 Thu, 23 Jan 2025 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112413 Input tax credit on hotel accommodation is governed by the place of supply for immovable property: the hotel's location determines CGST and SGST applicability. A purchaser in another state cannot utilise SGST paid in the hotel's state; CGST credit is usable only against central tax liabilities. If a travel agent charges IGST for inter state booking, IGST credit can be availed and utilised in the prescribed order. A local branch in the hotel's state can claim both CGST and SGST and may distribute unused credit via an input service distributor. Discussion-Forum GST Sat, 22 Jul 2017 16:29:19 +0530 https://www.taxtmi.com/forum/issue?id=112413