https://www.taxtmi.com/caselaws?id=791580 GST classification and exemption depend on the real commercial substance of a supply rather than contractual labels, separately described transport charges, or documents styled as consignment notes. An integrated e-commerce delivery operation involving collection, sorting, transshipment, tracking and doorstep delivery is treated as taxable courier, logistics or fulfilment service where no genuine independent contract of carriage exists. End customers are not recipients of an independent Goods Transport Agency service merely because transportation charges are recovered, particularly where they neither select nor contract with the transporter. Consequently, exemption for GTA services supplied to unregistered recipients is unavailable when the foundational GTA supply is not established. en-us Wed, 06 May 2026 00:00:00 +0530 Sat, 29 Aug 2026 12:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791580 GST classification and exemption depend on the real commercial substance of a supply rather than contractual labels, separately described transport charges, or documents styled as consignment notes. An integrated e-commerce delivery operation involving collection, sorting, transshipment, tracking and doorstep delivery is treated as taxable courier, logistics or fulfilment service where no genuine independent contract of carriage exists. End customers are not recipients of an independent Goods Transport Agency service merely because transportation charges are recovered, particularly where they neither select nor contract with the transporter. Consequently, exemption for GTA services supplied to unregistered recipients is unavailable when the foundational GTA supply is not established. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791580