Where e-commerce doorstep delivery charges were contractually split and described as GT charges, but the end customer did not independently contract with or control the transporter and the activity involved hub-based logistics and last-mile delivery, the service was held not classifiable as exempt Goods Transport Agency service under Sl. No. 21A of Notification No. 12/2017-Central Tax (Rate) but as taxable courier/logistics/fulfillment service – Imankalyan Sarbajna, Joint Commissioner, State Tax Vs. Flipkart India Pvt. Ltd. – AAAR West Bengal