Gst- cgst, sgst or igst

Dear Sirs,

A Clearing & Forwarding Agent/ Custom House Agent has only one office at KOLKATA ( West Bengal). It is operating from Kolkata but gives services to various Exporters/ Importers from all over India. All India  Importers and Exporters exports or imports through Custom Stations situated at India-Bangladesh border and obtains services in West Bengal only. Now, my query is what type of GST Service Bill will have to be raised by the Service Provider - Is it SGST/ CGST or IGST.

Replies (4)
Since the place of business is in kolkata and give services to other states (all over india) , hence it is interstate supply and accordingly IGST will be charged. IF C & F Agent make supply in west bengal itself, CGST + SGST both will be charges for intrastate supply.

Dear Nandini,

The applicable GST rate is 18%. Will this rate or amount be divided between CGST and SGST in Service Bill ? May please clarify.

Sir, as CGST and SGST are not applicable. IGST is applicable in the aforesaid case, therefore IGST will be charged at 18%
In case SGST and CGST would have been applicable, only in that case the rate would have been divided as SGST 9% and CGST 9%. But IGST is charged at single rate i.e. 18% in your case

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