AAR : Denies ITC of Central Tax paid w.r.t. accommodation services availed outside State

Rajasthan AAR denies ITC of Central Tax paid in Haryana to the applicant registered in the state of Rajasthan where the applicant availed and consumed accommodation services provided by a hotel in Haryana; Clarifies that in the GST regime, SGST and CGST charged for services provided and availed in a state would be eligible for ITC within that particular state where such services were provided and consumed; Holds that since supplier of service and place of supply both are outs...