Flipkart Delivery Model Denied GTA Status as Buyer Terms Did Not Identify Transporter

In re Flipkart India Private Limited (GST AAAR West Bengal) The West Bengal Appellate Authority for Advance Ruling (WBAAAR) examined an appeal filed by the Joint Commissioner, State Tax, against the advance ruling granted to Flipkart India Private Limited regarding classification of its proposed transportation model under GST law. The respondent had proposed a business model under which it would provide transportation services for goods purchased through electronic commerce operator (ECO) platforms. Under this arrangement, sellers would deliver goods to a “Source Mother Hub,” after which t...