E-Commerce Deliveries by Road with Consignment Note is GTA Services: AAR Tamilnadu

In re Tvl. Flipkart India Private Limited (GST AAR Tamilnadu)

The applicant, registered under the GST law in Tamil Nadu, filed an application for advance ruling under Section 97 of the CGST Act, 2017 and the corresponding provisions of the TNGST Act, 2017, after paying the prescribed application fees. The application sought clarification on two issues arising from a proposed new business model: first, whether transportation services of goods exclusively by road, provided to customers purchasing goods through e-commerce operator portals, would qualify as “Goods Transport Agency”

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