GST applicable on Courier

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22 Points Joined May 2017
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?
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On 19 May 2019 at 09:01 Report
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GST Practitioner
55067 Points Joined June 2017
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 .
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On 19 May 2019 at 09:41
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"Do the Right Thing...!!!"
128147 Points Joined January 2015
Courier company service to You...
GST applicable.
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On 19 May 2019 at 09:48
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9 Points Joined November 2018
why ITC cant be claimed ?
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On 19 May 2019 at 18:12
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CA Final student
7106 Points Joined April 2018
Yes it is applicable and you can claim itc also
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On 19 May 2019 at 23:08
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9 Points Joined November 2018
why no itc can be claimed ?
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On 22 May 2019 at 08:21


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