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Gst- cgst, sgst or igst

290 views 4 replies

Rajib Saha

Accounts Officer

239 Points Posted on 08 July 2017

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)

nandini chanana

ca ipcc

30 Points Posted on 08 July 2017

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.

Rajib Saha

Accounts Officer

239 Points Posted on 09 July 2017

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.

nandini chanana

ca ipcc

30 Points Posted on 12 July 2017

Sir, as CGST and SGST are not applicable. IGST is applicable in the aforesaid case, therefore IGST will be charged at 18%

nandini chanana

ca ipcc

30 Points Posted on 12 July 2017

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