https://www.taxtmi.com/forum/issue?id=119727 Eligibility for input tax credit on a guest house used for employee and business visitor accommodation depends on business use and exclusion from statutory blocked credits; authorities have in some instances disallowed ITC under Section 17(5). If the landlord does not levy GST, reverse charge may apply. Practitioners recommend Advance Ruling, robust documentation of business use, and cautious compliance due to possible disputes or retrospective amendments. The question whether the guest house must be added as an additional place of business on the GST portal remained unresolved in the discussion. en-us Sat, 15 Mar 2025 18:01:26 +0530 Wed, 02 Apr 2025 17:38:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119727 Eligibility for input tax credit on a guest house used for employee and business visitor accommodation depends on business use and exclusion from statutory blocked credits; authorities have in some instances disallowed ITC under Section 17(5). If the landlord does not levy GST, reverse charge may apply. Practitioners recommend Advance Ruling, robust documentation of business use, and cautious compliance due to possible disputes or retrospective amendments. The question whether the guest house must be added as an additional place of business on the GST portal remained unresolved in the discussion. Discussion-Forum GST Sat, 15 Mar 2025 18:01:26 +0530 https://www.taxtmi.com/forum/issue?id=119727