Can we avail IGST credit on courier

You mean  to say  your courier  has been sent  out of  India by DHL  Courier Services  and both  of  you are registered under GST  in Karnataka . DHL  Charge you  IGST   the Same  service . please clarify .

Yes. can avail credit on courier charges used for export..

What is intrastate and interstate in different

No you cannot .........avail ITC

@ pankaj Rawat  , @ Komma 

As per section 12(8) (a)  of  the IGST act 2017  The place of supply by way of courier  to a  registered person , shall  be a location of such  person even though courier  is out side India  , In above case both are registered  in Karnataka (Intra state transaction )  , so  CGST  & SGST  should have been charged . 

Your opinion  , please .   

Dear Prasad

First of All in above case DHL cannot charge CGST /SGST .


As per the proviso inserted in Amendment Act 32 of 2018 , & the same was effective by Notification 1/2019 IGST Act "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.". Hence the Courier company is liable to charge IGST , even though the sender (Supplier) is same state , & you cant avail ITC on same .



But ..... In this regard, we can hope clarification from the Board otherwise there will be problem regarding determination of place of supply which may further create confusion in availing ITC whether on CGST/SGST or IGST. Sooner the clarification, less the problems for assessees.

@   PanKaj  -

Amendment in section 12  as per  the Amendment  Act  32/2018  and Notification 1/2019  is for Transportation of Goods and not for Courier service . I  mean to say  is   same amendment is applicable to  Courier service also. ?. Because    service is provided  by DHL  as you can see in the query  and  not  Goods . 

Dear Parsad Transporation of Goods is cover under Services & its obvious the export of goods by courier service wala or transporter both are tranporting Goods