we send goods outside India for testing purpose through DHL express . DHL raise bill on our company name & Charges IGST insted of CGST SGST under other territory .
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Quick Summary
This discussion clarifies the correct GST charge when sending goods outside India for testing purposes via courier services like DHL. It confirms that IGST is applicable, rather than CGST/SGST, as per Section 12(8)(b) of the IGST Act 2017. This applies to outward supplies made outside of India.