ITC not available for GST paid for Hotel Stay on Rent-free Accommodation provided to Company Director and Manager

The Authority for Advance Ruling ( AAR ), Maharashtra has held that the input tax credit not available for GST paid for the hotel stay in case of rent-free hotel accommodation provided to General Manager and Managing Director of the company. Before the authority, the applicant has submitted that as per POSCO group policy, key personnel like the Managing Director (MD) and General Manager (GM)…