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Which GST should be charged?


ASHUTOSH KUMAR   19 February 2020

ASHUTOSH KUMAR

 45 points

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Query 


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.

avater

Pankaj Rawat (GST Practitioner)     19 February 2020

Pankaj Rawat
GST Practitioner 
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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.

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ASHUTOSH KUMAR   20 February 2020

ASHUTOSH KUMAR

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Okay thank you Pankaj rawat


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