In re Renault Nissan Technology & Business Centre India Private Limited (GST AAR Tamilnadu)
Date: April 8, 2026
Court: Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Subject Matter
Nominal Recovery for Employee Transportation Not a "Supply" Under CGST Act
Summary
The Authority for Advance Ruling (AAR), Tamil Nadu, held that the nominal amounts recovered by the applicant from employees for transportation services would not be considered a "supply" under Section 7 of the CGST Act, 2017. The ruling emphasized th…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU 1. Any appeal against this Advance Ruling order shall lie before the Tamil Nadu State Appellate Authority for Advance Ruling, Chennai under Sub-Section (1) of Section 100 of CGST Act 2017/ TNGST Act 2017, within 30 days from the date on which the ruling sought to be appealed is communicated. 2. In terms of Section 103(1) of the Act,…