The Haryana Authority of Advance Ruling (AAR) has said that free transport provided by an employer to ferry employees to work is subject to goods and services tax (GST), adding a fresh twist to an issue where some other states have taken a different position. The move also has implications for several employees who depend on office buses to ferry them from home or from the Metro stations in Gurugram and other locations. Following the ruling, an employer can choose to pass on the burden to employees or absorb it. Gurugram-based Beumer India had approached the Haryana AAR, seeking a view on whether the free transport provided to its employees was subject to GST as no consideration was involved. In addition, it wanted clarity on whether the charging for AC transport facilities would attract a levy. It had hired buses for its employees and argued that this was provided in course of employment and should not be construed as provision of a service.