E-commerce Platform Connecting Drivers With Customers Is Not GTA: AAR

HomeGSTE-commerce Platform Connecting Drivers With Customers Is Not GTA: AAR

E-commerce Platform Connecting Drivers With Customers Is Not GTA: AAR

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Published on

26/03/2026

By Mariya Paliwala

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The Tamil Nadu Bench of Authority of Advance Ruling (AAR) has observed that e-commerce platforms connecting drivers with customers are not Goods Transport Agent (GTA). The bench of C. Thiyagarajan and B. Suseel Kumar has observed that the applicant is deducting commission from the deposit made by the transporters for each booking through their e-commerce…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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E-commerce Platform Connecting Drivers With Customers Is Not GTA: AAR

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