CCI Online Learning
What do you want to learn today?
     
CIBIL

Share on Facebook

Share on Twitter

Share on LinkedIn

Share on Email

Share More

GST on Courier Service

This query is : Resolved 

Hi,
We send courier through blue dart courier.
our blue dart is registered in Delhi and we also registered in Delhi. In these terms CGST & SGST applicable on us.
we send a courier to poland and our courier partner charges IGST in bill.
We talk with us and he is says we charge IGST on international courier.
Is this is right to charge to IGST
We can not understand how to claim IGST in our books.

Please help and confirm about this


For courier outside India, the place of supply of services shall be the location of the recipient of services. He should not be charging IGST.

As per proviso inserted in section 12(8) of the IGST Act w.e.f. 01.02.2019, the courier is right in charging IGST because the place of supply is outside India and the supplier (courier is in India). Please see the proviso below-
"Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods."

As per proviso inserted in section 12(8) of the IGST Act w.e.f. 01.02.2019, the courier is right in charging IGST because the place of supply is outside India and the supplier (courier is in India). Please see the proviso below-
"Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods."

Thanks sir for guidance.


You need to be the querist or approved CAclub expert to take part in this query .


Click here to login now



Similar Resolved Queries :





Trending Tags
GST Live Class    |    x