A V Cargo Migrators LLP ., In re
Date: March 4, 2026
Subject Matter
E-commerce Platform Connecting Transporters with Customers Classified as E-commerce Operator Liable to GST. Not GTA
Summary
The Authority for Advance Ruling (AAR) ruled that the applicant, operating an e-commerce platform facilitating goods transportation, is an E-commerce operator and not a Goods Transport Agency (GTA). Consequently, the applicant is liable to pay GST on…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, TAMILNADU M/s. A V CARGO MIGRATORS LLP, No.36/1, Raghav Towers, Amman Nagar, Saravanampatti, Coimbatore-641 035, Tamil Nadu Tamil Nadu (hereinafter called as the “Applicant”) are registered under the GST Act with GSTIN:33ACFFA7656K1Z5. The Applicant operates as an E-commerce platform that connects vehicle owners/ drivers (referred to as trans…