Dear Sirs,
I have a query regarding chargin IGST or CGST+SGST on services. My query is described in below two cases:
Case (1) - I am a Customs House Agent registered under GST in state of Rajasthan. My Client - Exporter is also registered with GST in Rajasthan but I am customs clearing his export shipments at Mumbai Maharashtra where neither client nor me is registered with GST. I am raising tax invoice to client from Rajasthan office only. What GST should I charge? IGST or CGST+SGST?
Case (2) - I am a Customs House Agent registered under GST in state of Rajasthan. My Client - Exporter is registered with GST in Delhi. I am customs clearing client's export shipments at Rajasthan where client is not registered with GST. I am raising tax invoice to client from Rajasthan office only. What GST should I charge? IGST or CGST+SGST?
Kindly guide with quoting relevant section, provision & rule....thank you
Anurag Lal
CAclubindia
