Employee Transport Recovery Not Taxable as It Is Not in Course of Business: AAR Tamilnadu

In re Renault Nissan Technology & Business Centre India Private Limited (GST AAR Tamilnadu) The Tamil Nadu Authority for Advance Ruling (AAR) examined whether nominal amounts recovered by an employer from its employees for transportation services constitute a “supply” under Section 7 of the CGST Act, 2017, and if so, the applicable valuation for GST. The applicant is engaged in providing engineering, IT, IT-enabled services, and business process outsourcing services to group entities located outside India. To facilitate employee commuting, the applicant arranged transportation services...