Case LawAdvance Ruling No. GUJ/GAAR/R/2025/29
Suzuki Motor Gujarat Pvt. Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- August 11, 2025
- Type:
- Advance Ruling
- Members:
- Vishal Malani, Sushma Vora
Subject
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…
Judgement
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…