https://www.taxtmi.com/forum/issue?id=113938 Input tax credit eligibility for hotel expenses turns on the place of supply: lodging is supplied at the location of the immovable property so hotels should charge CGST+SGST where the property is in that State and such tax paid by a registrant in that State is eligible as ITC. Food charges that constitute personal consumption are expressly blocked from ITC. GST registration is State-specific, and credits of central and State tax are separately ring fenced and not mutually utilisable. en-us Tue, 10 Jul 2018 11:53:59 +0530 Thu, 23 Jan 2025 15:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=113938 Input tax credit eligibility for hotel expenses turns on the place of supply: lodging is supplied at the location of the immovable property so hotels should charge CGST+SGST where the property is in that State and such tax paid by a registrant in that State is eligible as ITC. Food charges that constitute personal consumption are expressly blocked from ITC. GST registration is State-specific, and credits of central and State tax are separately ring fenced and not mutually utilisable. Discussion-Forum GST Tue, 10 Jul 2018 11:53:59 +0530 https://www.taxtmi.com/forum/issue?id=113938