Latest Query & Reply

Can u tell us which input credit we can claim while we start new residency hotel?

For Example we have bought new furniture and electric appliances and other basic need of hotel room.

What we should claim and what we should not claim as input please clarify.


As per Section 16, every registered person shall, subject to such conditions and restrictions, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business.

However few specific cases are mentioned under GST (section 17(5) of CGST Act) where no input tax credit shall be available to the taxpayer.

As furniture and electrical appliances is being used in the course of business and also not blocked u/s 17(5) of CGST Act, ITC will be available.