AAAR West Bengal Rules E-Commerce Delivery Services Not Exempt as GTA, Classifies as Taxable Courier/Logistics Service Under GST
The West Bengal Appellate Authority for Advance Ruling (AAAR) has held that transportation and delivery services provided by an e-commerce logistics provider to end customers do not qualify as exempt Goods Transport Agency (GTA) services under GST. Instead, such services are classifiable as taxable courier/logistics/fulfillment services, and GST is payable at the applicable rate.
