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Employee Transport Recovery Not Taxable as It Is Not in Course of Business: AAR Tamilnadu
Case Law Details
- Case Name
- In re Renault Nissan Technology & Business Centre India Private Limited (GST AAR Tamilnadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Tamilnadu, Advance Rulings
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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...
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