Case of Flipkart India Private Limited, AAR West Bengal Ruling Dated 9th December 2025. The applicant stated that under the proposed model, after customers purchase goods on the ECO portal, sellers shall deliver the goods to a Source Mother Hub. The applicant then collect goods from that hub and transports them to customers delivery addresses, potentially through multiple transit hubs. The applicant stated that it would issue a single consignment note for each shipment from the Source Mother Hub to the delivery address, regardless of changes in vehicle or transit points. The applicant also assumes responsibility for the goods until delivery, including liabilities for damage and arranging transit insurance. AAR ruled that the new logistics model qualify as Goods Transport Agency (GTA) services and are exempt from GST when supplied to unregistered end customers under Serial No. 21A of Notification 12/2017 (Rate).