GST Exemption on Road Transport for E-Commerce Deliveries Treated as GTA Service

In re Flipkart India Private Limited (GST AAR West Bangal) The applicant, a private limited company engaged in B2B trading of goods, sought an advance ruling under Section 97(1) of the GST Act regarding its proposed business model involving transportation of goods exclusively by road for customers purchasing through various e-commerce operator (ECO) portals. The application raised two issues: whether the services would qualify as Goods Transport Agency (GTA) services, and whether such services provided to unregistered recipients would be exempt under Sl. No. 21A of Notification No. 12/2017-Cen...