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Arun Kumar Singh, Advocate

Latest Posts by Arun Kumar Singh, Advocate

ITC on Hotel Accommodation/Stay Under GST

November 14, 2019 619092 Views 13 comments Print

Input tax credit on hotel accommodation/stay has been a controversial issue due to the place of supply of services of service providers after the Goods and Services Tax regime. GST is a destination based tax i.e. consumption tax, which means the tax will be levied where goods and services are consumed and will accrue to […]

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