In re Tvl. Flipkart India Private Limited (GST AAR Tamilnadu)
Date: January 8, 2026
Subject Matter
Transportation Services by E-commerce Logistics Provider Qualify as GTA, Exempt for Unregistered Customers
Summary
The Authority for Advance Ruling held that the applicant's services for transporting goods by road, coupled with the issuance of a consignment note, qualify as Goods Transport Agency (GTA) services . Furthermore, these services are eligible for exemp…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. Flipkart India Private Limited, Survey No. 292-302, 126, 295, Thiruvallur High Road, No. 111, Alamathi 2 Revenue Village, Sholavaram Panchayat Union (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN 33AABCF8078M1Z8 under the goods and services tax Act. They have filed this application for advan…