Query regarding Notification 01/2019-Integrated Tax

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This query is : Resolved

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This discussion clarifies whether Indian courier companies can charge IGST on international shipments, even if both the sender and courier company are based in the same state (UP). The consensus is that the courier company is correct in applying IGST to their invoice for these services, as per Notification 01/2019 and the IGST Amendment Act, 2018.

Himanshi Aggarwal, CMA

Himanshi Aggarwal, CMA (Querist)
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11 August 2020 Dear experts,
I need information on Courier Services,according to notification 01/2019-Integrated Tax, IGST Amendment Act ,2018 (32 of 2018).
If we send a shipment out of India, Can courier company (having GSTIN of UP,India) apply IGST while raising an invoice against Courier/shipment charges, even it's an intra state transaction.As, Company where i worked having GSTIN of UP too.

Thank-you in advance.