https://www.taxtmi.com/forum/issue?id=114512 Hotel accommodation is supplied at the hotel's location, so hotels correctly charge CGST and SGST for in state stays; IGST is not required merely due to the payer's location. Input tax credit will appear in GSTR 2A only after the supplier files and correctly reports the outward supply with the correct GSTIN and as B2B. ITC on hotel charges is allowable where the recipient's final supplies are taxable and statutory ITC conditions are satisfied; non visibility usually reflects supplier filing errors or misclassification. en-us Fri, 18 Jan 2019 15:09:16 +0530 Thu, 23 Jan 2025 15:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114512 Hotel accommodation is supplied at the hotel's location, so hotels correctly charge CGST and SGST for in state stays; IGST is not required merely due to the payer's location. Input tax credit will appear in GSTR 2A only after the supplier files and correctly reports the outward supply with the correct GSTIN and as B2B. ITC on hotel charges is allowable where the recipient's final supplies are taxable and statutory ITC conditions are satisfied; non visibility usually reflects supplier filing errors or misclassification. Discussion-Forum GST Fri, 18 Jan 2019 15:09:16 +0530 https://www.taxtmi.com/forum/issue?id=114512