Case of Flipkart India Private Limited, AAR Tamil Nadu Ruling dated 9th January 2026. AAR ruled that transportation services provided by Flipkart for e-commerce deliveries qualify as Goods Transport Agency (GTA) services.Transportation services (including incidental services like loading/unloading) provided to unregistered customers are exempt from GST under Sl. No. 21A of Notification 12/2017 Central Tax (Rate).