Suzuki Motor Gujarat Pvt. Limited ., In re

Date: August 11, 2025

Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Vishal Malani, Sushma Vora
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Subject Matter

No GST on the amount recovered from permanent employees for accommodation

Input Tax CreditConsiderationBusiness

Summary

M/s. Suzuki Motor Gujarat Pvt. Ltd., a manufacturer of passenger cars, sought an advance ruling on the GST implications of providing dormitory accommodation to its employees and student trainees. The company recovers a nominal amount for this facilit…

FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULLING,  GUJARAT Brief facts M/s Suzuki Motor Gujarat Pvt Limited, Survey No. 293, Block No. 334/335, Becharaji, Village Hansalpur, Tal. Mandal, Ahmedabad (for short – applicant), is registered with the department and their registration number is 24AAUCS5797D2ZP. 2. The applicant is engaged in the manufacture of passenger cars & its parts a…

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