Lear Automotive Liable for GST on Employee Canteen, Transport Recoveries; ITC Denied

In re Lear Automotive India Private Limited (GST AAR Maharashtra)

The Maharashtra Authority for Advance Ruling (AAR) has ruled that Lear Automotive India Private Limited is liable to pay Goods and Services Tax (GST) on the amounts recovered from its employees towards the provision of subsidized canteen and bus transportation facilities. The AAR also denied the company’s claim for exemption on the transportation services and input tax credit (ITC) on both canteen and transportation services procured from third-party suppliers.

Lear Automotive, a manufacturer of motor ve

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