Case of Suzuki Motor Gujarat Pvt Ltd, AAR Gujarat Ruling Dated 22nd August 2025. AAR ruled that GST is not liable to be discharged on the portion of amount recovered by the applicant from its permanent employees towards the accommodation facilities provided to them. GST is liable to be discharged on the portion of amount recovered by the applicant from student trainees towards the accommodation facilities provided to them.
— The applicant is eligible to avail ITC in respect of GST charged by the ASP for the accommodation facilities provided to permanent employees. The ITC is restricted to the extent of cost borne by the applicant. The applicant is also eligible to avail ITC in respect of GST charged by the ASP for accommodation facilities provided to student trainees.