TaxTMI 
TaxTMI 
PLEASE CONFIRM OUTWARD SUPPLY OF OUR MFG UNIT GOING THROUGH BLUE DART CARGO AND CHARGING GST 18% CAN WE ARE ABLE TO CLAIM IN ITC.PL CONFIRM AND 2ND POINT IN CASE OF UNREGISTERED SUPPLIED PARTY RCM TO BE SHOWN UNDER 9(4) AND GST CAN BE SHOWN IGST INSTEAD OF CGST AND SGST .PL CONFIRM.REGARDS ROY
PLEASE CONFIRM OUTWARD SUPPLY THROUGH CARGO ABLE TO CLAIM ITC
12 Aug 2017 
4 Replies 
2615 Views Asked by
Input tax credit on courier services may be claimable; GST on outward goods available to buyer, not supplier.
Whether GST on cargo/courier charges for outward movement qualifies as input tax credit and how reverse charge applies where supplier is unregistered. The supplier of manufactured goods cannot claim credit for tax on the outward supply of goods; the buyer who pays tax as consignee may claim it. Freight or courier service charges by an organized courier are characterized as a service that may be eligible for input tax credit. For unregistered suppliers, reverse charge applies: inter-state unregistered supplies attract IGST under reverse charge, while intra-state unregistered supplies attract CGST and SGST under reverse charge. (AI Summary)
Whether GST on cargo/courier charges for outward movement qualifies as input tax credit and how reverse charge applies where supplier is unregistered. The supplier of manufactured goods cannot claim credit for tax on the outward supply of goods; the buyer who pays tax as consignee may claim it. Freight or courier service charges by an organized courier are characterized as a service that may be eligible for input tax credit. For unregistered suppliers, reverse charge applies: inter-state unregistered supplies attract IGST under reverse charge, while intra-state unregistered supplies attract CGST and SGST under reverse charge. (AI Summary)