ASHUTOSH KUMAR 19 February 2020
Mr. X (Registered in Haryana) Sold goods through eCommerce to Mr. Y who's located in "America".
Y has placed an order some item from website.
X has packed the item and handed over to Mr.Z DHL courier (who's Registered in Haryana).
Which GST should be charged by Mr. Z to Mr. X on the Tax Invoice for their courier services?
Note: Mr. X and Mr. Z both having the GST no. of Haryana.
Pankaj Rawat (GST Practitioner) 19 February 2020
IGST is applicable.
As per the proviso inserted , by Amendment Act 32 of 2018 , & the same was effective by Notification 1/2019 IGST Act
"Provided that where the transportation of goods is to a place outside India,
the place of supply shall be the place of destination of such goods.".
Hence the Courier company "Z" is liable to charge IGST , even though the sender (Supplier) is same state.