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From Shipping Fee to GTA: West Bengal AAR's Big Clarity for Flipkart-Style E-Commerce Deliveries (and Entry 21A Exemption)

E-commerce logistics has always lived in a slightly "grey" zone under GST-especially when the platform (or its group entity) charges a separate delivery/transportation fee from the end customer. Is it merely transport of goods by road (generally exempt), or is it Goods Transport Agency (GTA) (usually taxable unless a specific exemption applies), or does it drift into courier territory? In a detailed ruling,.......... Read More