M/s. Suzuki Motor Gujarat Pvt Ltd

1.Whether GST is liable to be discharged on the portion of the amount recovered by the applicant from its employees towards the canteen facilities provided to them? 

2. Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to its employees?

 3. Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to employees on deputation and on business travel and temporary workers?

 4. Whether applicant is eligible to avail input tax credit in respect of the inputs i.e. equipment and kitchen utensils utilized for providing canteen facilities to its employees?

States/UT
Order No. & Date
GUJ/GAAR/R/2024/06 Dt. 03.02.2024
Order date
03-02-24
Category
97 (2)  (d) (e)
Year