Question93:
A Ltd. in Delhi whose employees travel to Mumbai for a meeting and take accommodation for 5 days in a hotel in Mumbai. The total accommodation charges incurred by A Ltd. are Rs. 50,000 @ 18% GST.
CGST + SGST of Maharashtra will be incurred by A Ltd. @ 9% each, amounting to CGST of Rs. 4,500 and SGST of Rs. 4,500.

Does A Ltd. eligible to avail full ITC of Rs. 9000 paid.


Answer
 In simple lay man language we can say that the tax from one state to other state can flow only through the mechanism of IGST accordingly the ITC of Mumbai will not reflect in your Incoming credit when GSTR 2 will start on portal and credit will not pop up in GSTR 2A Accordingly credit will not available (Reply dt. 17/4/2018)