https://www.taxtmi.com/forum/issue?id=114449 Place of supply rules require hotel accommodation consumed within a State to be charged CGST and SGST, making CGST/SGST the appropriate input tax credit heads; temporary lodging for business qualifies for ITC, while food and beverages supplied at such establishments are excluded, and inputs used for exempt supplies (such as nil rated medical services) do not qualify. AAR decisions allowing guest house maintenance credit (excluding food) are fact specific and limited to the applicant and jurisdiction. en-us Wed, 02 Jan 2019 15:38:21 +0530 Thu, 23 Jan 2025 15:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114449 Place of supply rules require hotel accommodation consumed within a State to be charged CGST and SGST, making CGST/SGST the appropriate input tax credit heads; temporary lodging for business qualifies for ITC, while food and beverages supplied at such establishments are excluded, and inputs used for exempt supplies (such as nil rated medical services) do not qualify. AAR decisions allowing guest house maintenance credit (excluding food) are fact specific and limited to the applicant and jurisdiction. Discussion-Forum GST Wed, 02 Jan 2019 15:38:21 +0530 https://www.taxtmi.com/forum/issue?id=114449