Flipkart India Private Limited ., In re
Date: December 8, 2025
Subject Matter
E-commerce Logistics and Delivery Services are GTA Services. Exempt from GST.
Summary
The Authority for Advance Ruling has allowed the application, holding that the applicant's proposed services qualify as Goods Transport Agency (GTA) services . Furthermore, these GTA services, when provided to unregistered customers through an e-comm…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, WEST BENGAL A person within the ambit of Section 100 (1) of the Central Goods and Services Tax Act, 2017 or West Bengal Goods and Services Tax Act, 2017 (hereinafter collectively called ‗the GST Act‘), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99…