E-Commerce Platform Not GTA Due to Absence of Consignment Note: AAR Tamilnadu

In re A V Cargo Migrators LLP (GST AAR Tamilnadu) The Applicant operates as an E-commerce platform that arranges transportation of goods between vehicle owners/drivers (referred to as transporters) and customers who need their goods transported. The Authority for Advance Ruling, Tamil Nadu examined an application filed by an entity operating an electronic platform that connects transporters (vehicle owners/drivers) with customers seeking transportation of goods. The applicant sought clarity on whether it qualifies as a “Goods Transport Agency” (GTA) or an “E-commerce operator” and the ...