TN AAR: No GST on Employee Transportation Recovery Charges by Renault-Nissan - SAG Infotech Official Tax Blog

The Tamil Nadu Authority for Advance Ruling (AAR) affirmed that nominal transportation charges recovered by Renault-Nissan from its employees for arranging office commutes through third-party transport providers do not constitute a “supply” under Section 7 of the Central Goods and Services Tax (CGST) Act, 2017, and hence are not liable to Goods and Services Tax (GST). M/s Renault Nissan Technology…