Which structure allows gases and nutrients in and out of the cell

Cell membrane

Explanation:

Cell membrane is an important part in cell which performs various vital functions. It is not only a simple boundary that surrounds the protoplast rather it is a semi permeable membrane structurally made of proteins and lipid bilayer and regulates the transport of different materials across it.

It regulates the following transports -

Disposal of wastes Export and import of nutrients Export and import of various ions Export and import of gases