Suzuki Motor Gujarat Pvt. Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- February 2, 2024
- Type:
- Advance Ruling
- Members:
- Riddhesh Raval, Amit Mishra
Subject
GST is not liable to be discharged on the portion of the amount recovered by the applicant from its permanent employees towards the can-teen facilities provided to them
Summary
1) GST is not liable to be discharged on the portion of the amount recovered by the applicant from its permanent employees towards the canteen facilities provided to them. However, recovery of amount from employees of SMC on deputation, employe…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RUL-ING, GUJARAT M/s Suzuki Motor Gujarat Pvt Limited, Survey No. 293, Block No. 334/335, Becharaji, Village Hansalpur, Tal. Mandal, Ahmedabad (for short ­applicant), is regis-tered with the department and their registration number is 24AAUCS5797D2ZP. 2. The applicant is engaged in the manufacture of passenger cars & its parts at their…