Can we claim CGST/SGST in the Hotel room rent invoice received from interstate service provider? If Yes, Whether it can be claimed as CGST/SGST or as IGST ITC?

Reply—The Goods and Services Tax is State and registration specific, and therefore ITC of one State cannot be utilized for payment of liability of another State. 

If the person is not registered in a particular State, the tax paid on the inward supplies in that State is not ‘input tax’ in relation to the said person and hence no ITC shall be allowed in such case.