Our company is a manufacturing concern and its director and employees frequently visits different places. Can ITC on amount paid for hotel accommodation be claimed by the company? Further, will there be any difference if Hotel is in the same state as our Company?
Bushra Asked question October 16, 2020
ITC of hotel accommodation in a State other than the State where you are registered cannot be availed as POS of accommodation services will be the location of hotel and CGST + SGST of that State will be charged of whose credit you cannot avail.
However credit can be availed of hotel accommodation in same State of registration provided same is for business purposes and conditions are fulfilled.
For further details refer to article published on this portal. Click Here
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Frah Saeed Changed status to publish October 18, 2020