I also need solution for this how can treat i tally and issue as well while filling it on GST Portal 

DEAR NARINDER

I HAVE MAILED YOU AS REQUIRED BY YOU, KINDLY CHK YOU MAIL BOX

https://howtoexportimport.com/Integrated-Tax-Rate-Notification-No-14-of-2018-DT--10500.aspx

Above is the link to the notification

Dear All, 

The Question raised by Mr. Narinder is very typical. I will try to explain it further. I am an Exporter and taking services from Companies like DHL. 

They have started charging IGST Treated Ploace of Supplyt Outside India and also mentioning POS "97" in the TAX Invoice, 

But, this leads to a big confusion as whether the Exporter ( Me ) can claim ITC on the said IGST levied by DHL on their Tax Invoice, since, the POS mentioned is not the Exporter's State ( 08 in my case ) and this entry will not reflect in my GSTR-2A. 

Or

The DHL has to apply for the IGST refund and should not charge IGST from its customer as we normally do in the export consignments ?

You may please call on 9929006989 

Your Sincerely 

Pankaj Mandwani 

can we take INPUT for IGST if place of supply located outside India (Other Territory - 97)

NO HE CANNOT CLAIM .....................

Dear Pankaj, 

we cannot take the input if DHL / FEDEX charges his fee & apply IGT (place of supply out of india _ code 97) but the same input will be shown on GSTR 2A, having mentioned locations outside india and till date i am not taken IGST Input over there.

Pls give your input that what should i (we) do ?

Thank You

but in 2a its being reflected under IGST , so how can you claim IGST within state

Originally posted by : Pankaj Rawat
	but in 2a its being reflected under IGST , so how can you claim IGST within state

Similarly like sez ?

Originally posted by : Pankaj mandwani
	Dear All,    The Question raised by Mr. Narinder is very typical. I will try to explain it further. I am an Exporter and taking services from Companies like DHL.  They have started charging IGST Treated Ploace of Supplyt Outside India and also mentioning POS "97" in the TAX Invoice,  But, this leads to a big confusion as whether the Exporter ( Me ) can claim ITC on the said IGST levied by DHL on their Tax Invoice, since, the POS mentioned is not the Exporter's State ( 08 in my case ) and this entry will not reflect in my GSTR-2A.  Or The DHL has to apply for the IGST refund and should not charge IGST from its customer as we normally do in the export consignments ? You may please call on 9929006989    Your Sincerely  Pankaj Mandwani

I believe availment of ITC is not a concern . The money stuck in the process  is a concern for an exporters. As exporter would claim refund or utilise the same atleast after a month and it would definetly be an issue for big export house

Dear Heet Shah

As per Section 7(5) of Igst act supply to or by sez unit is treated as an inter-state supply.

As per section 2 of SEZ act 2005 provides that "SEZ" means each SEZ notified under proviso to section 3(4) & section 4(1)
 including free trade & warehousing zone and if we refer clause (i) of section 2 of sez which defines that "DTA" means the whole of india but does not include the areas of SEZ

Moreover to declare supply to sez in GSTR 1 , there is an Tab provided separately for it.

Thus we cannot correlate with SEZ supply

t

Originally posted by : Pankaj Rawat
	Dear Heet Shah As per Section 7(5) of Igst act supply to or by sez unit is treated as an inter-state supply. As per section 2 of SEZ act 2005 provides that "SEZ" means each SEZ notified under proviso to section 3(4) & section 4(1)  including free trade & warehousing zone and if we refer clause (i) of section 2 of sez which defines that "DTA" means the whole of india but does not include the areas of SEZ Moreover to declare supply to sez in GSTR 1 , there is an Tab provided separately for it. Thus we cannot correlate with SEZ supply   t

Okay But what provision restricts us to claim IGST under GST law.

Since the four conditions of section 16 get fulfilled. Morever it is not cover in section 17 even,

DEAR

AS SUCH IT  IS NOT SPECIFICALLY DEFINE IN ACT . BUT....POS is important for claiming ITC . 

for eq. in case of Hotel , they will always charge CGST/SGST in bill (boarding) & recepient from other state cannot claim ITC on the same.

Moreover , if we check the GSTR-2a , in case where the supplier & recepeint are in  same state but supplier has uploaded his gstr1 by reporting IGST for within state, it specifically marks error of place of supply therein , the receipient cannot claim ITC for the same .

as i have already replied that there must clarification from the board otherwise there will be problem regarding determination of POS , which creates confusion in availing ITC.

Since in case of Hotel to Sez its being clarified the by Circular 48/22/2018 GST , that hotel can charge IGST to SEZ.

So in my view  we cannot claim ITC in this case till there is clarification from Board

DEAR ALL

PLS ADVICE WE ARE A COURIER CHANNEL PARTNER OF DTDC COMPANY.WE COURIER THROUTH DTDC TO OUT SIDE INDIA.DTDC AND WE LOCATED IN CHANDIGARH UNDER GST ACT BUT DTDC CHARGES IGST ON EVERY SERVICES (GST ACT UNDER SEC 12 (8)) PLEASE ADVICE WHAT TYPES OF GST CHARGES AS A COURIER CHANNEL PARTNER. IGST OR CGST/SGST WILL BE CHARGE BY CUSTOMER 

 PLEASE ADVISE 

REGARDS SUNIL