GST on courier whether CGST/SGST or IGST?

ADNAN HUSSAIN (Student CA IPC / IPCC) (152 Points)

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?