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GST on courier whether CGST/SGST or IGST?

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ADNAN HUSSAIN

Student CA IPC / IPCC

131 Points Posted on 20 October 2021

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)

Quick Summary

This discussion clarifies whether to charge CGST/SGST or IGST on courier services. The key factor is the customer's GST registration status. If the customer is registered, CGST/SGST applies. However, if the customer is unregistered, IGST is applicable, regardless of whether the courier agency and customer are in the same state.

prasad Nilugal

GST Practitioner & Accounts

8998 Points Posted on 20 October 2021

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.