This discussion clarifies that Input Tax Credit (ITC) on courier charges is generally claimable. Reverse Charge Mechanism (RCM) does not apply when receiving courier services from a registered supplier. If your courier agency provides an invoice with GST, you can claim the ITC.
30 November 2024
No RCM: When a dealer receives courier services from registered person, the supplier is liable to pay GST, but RCM does not apply. Yes, ITC eligible.
30 November 2024
IMHO, RCM is not applicable on Courier Services, and if your courier agency is issuing you Invoice with GST then yes you can claim the ITC.