Case of Flipkart India Private Limited, AAR West Bengal Ruling Dated 6th May 2026. AAAR has rejected Flipkart proposed delivery model as a Goods Transport Agency (GTA) service under GST law. The proposed “GT Charges” structure for delivery of goods to retail consumers would not qualify for GST exemption. It has held that applicable rate of GST (18%) is payable by Flipkart, for transport services.