Question ID :
39247
GST Type whether CGST/SGST or IGST
Company is exporting the goods through courier company. My query is courier company is charging IGST whether it was correct as both company are in the same state.
Posted by
Shobhit Bansal
on
Jun 26, 2019
Filed Under
GST
Goods can be exported with or without payment of IGST. If goods exported with payment of IGST, claim refund of the IGST paid. If goods exported without payment of IGST, claim related unutilised credit of GST. For export of goods IGST will be applicable with the above options. For courier charges related export, IGST will be applicable, since place of supply will be the place of destination of goods exported.
Posted by
CA PRADEEP C B on
Jun 26, 2019
Answer ID :
78952
Charging IGST is correct because a proviso is added to Section 12(8) IGST Act 2017 which clarifies the stated issue.
Also, ITC will not be available in such case as Location of Recipient will always be different from Place of Supply.
Posted by
Ashish Kumar Goyal on
Jun 29, 2019
Answer ID :
78970
the place of supply being outside India, the levy of IGSt is corrrect.
Posted by
CA. VENKITARAMAN K V on
Jul 01, 2019