Flipkart India Private Limited ., In re
Date: February 5, 2026
Subject Matter
E-commerce Logistics and Delivery Services Not Goods Transport Agency for GST Exemption. AAR ruling set-aside
Summary
The Appellate Authority for Advance Ruling set aside the WBAAR's ruling, holding that the proposed transportation services by Flipkart India are not classifiable as Goods Transport Agency (GTA) services and, consequently, are not eligible for exempti…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL At the outset we would like to make it clear that the provisions of the Central Goods and Services Tax Act, 2017 and West Bengal Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’ and the ‘SGST Act, 2017’) are in pari materia and have the same provisions in like matter and differ from each…