https://www.taxtmi.com/caselaws?id=375291 The Authority ruled that the applicant, a software development and trading company registered in Rajasthan, is not entitled to claim Input Tax Credit of Central Tax paid in Haryana for hotel services procured there, as the tax is applicable based on the place of supply and consumption. Despite the applicant's reliance on CGST Act provisions, the Authority emphasized the distinction between CGST for intra-state supplies and IGST for inter-state supplies, determining that tax credit is not available for services consumed outside the registered state. en-us Wed, 09 Jan 2019 00:00:00 +0530 Thu, 06 Mar 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375291 The Authority ruled that the applicant, a software development and trading company registered in Rajasthan, is not entitled to claim Input Tax Credit of Central Tax paid in Haryana for hotel services procured there, as the tax is applicable based on the place of supply and consumption. Despite the applicant's reliance on CGST Act provisions, the Authority emphasized the distinction between CGST for intra-state supplies and IGST for inter-state supplies, determining that tax credit is not available for services consumed outside the registered state. Case-Laws GST Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375291