we have send courier to North Korea and we received bill from Blue Dart IGST @ 18%.
Is it IGST applicable to courier service out of country?
Yes
As per the proviso inserted in 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 is liable to charge IGST , even though the sender (Supplier) is same state , & you cant avail ITC on same .
CAclubindia
