Case of Renault Nissan Technology & Business Centre India Pvt Ltd, AAR Tamil Nadu Ruling Dated 9th April 2026. AAR considered the employer-employee relationship and noted that the transportation facility was provided as a perquisite under the employment contract. The arrangement of transportation for employees was neither part of the applicant business nor incidental or ancillary to it. It was a welfare measure rather than a business activity. AAR ruled that the nominal recovery from employees for transportation services does not constitute a ‘supply’ under CGST Act.