GST on courier whether CGST/SGST or IGST?

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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?

 

Replies (3)
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.
If recipient is registered then CGST/SGST should be charged otherwise IGST will be applicable

@ Prasad Jee,

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

 

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