2017 (12) TMI 640

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Full Text of the Document

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....tes For the Respondents : Mr. Sanjeev Narula, Senior Standing Counsel with Mr. Abhishek Ghai, Advocate for Customs ORDER The petitioner submits that it is in the business of booking tours and hotel packages for customers. They charge IGST from customers for bookings in hotels located outside Delhi. However, they are unable to avail input tax credit on the SGST charged by the hotels located outs....