GST on courier whether CGST/SGST or IGST?

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Student CA IPC / IPCC
157 Points Joined May 2013

Hello,

Courier Agency and Customer both in same state but courier is being sent to other state.

Then what is to be charged from customer

CGST/SGST or IGST?

Suppose a courier agency is registered in maharashtra and is sending a courier of a unregistered customer who is also from maharashtra, the courier is being sent from Mumbai to Delhi.

Then what is to be charged from customer

CGST/SGST or IGST?

 

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On 20 October 2021 at 10:25 Report
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GST Practitioner & Accounts
15045 Points Joined March 2014
As per section 12 (8)(a) of the IGST act 2017 in first case if customer is registered under GST then you have charge CGST / SGST , if unregistered then IGST .
In second case as per section 12(8)(b) , if person is unregistered under GST then you have charge IGST .
please refer section 12(8) of the IGST act 2017.
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On 20 October 2021 at 10:49
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Chartered Accountant
24588 Points Joined November 2019
If recipient is registered then CGST/SGST should be charged otherwise IGST will be applicable
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On 20 October 2021 at 11:55
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Accountant
22 Points Joined March 2013

@ Prasad Jee,

If Sending courier Foreign and CUSTOMER & VENDOR both are in same state, What should be?

 

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On 27 April 2022 at 12:59


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