Transportation of goods through Courier mode

[V Rajalakshmi]

An exporter engages a courier persons to transport their goods outside country

Supplier one – using SAC 996812 –charges IGST of 18%

Supplier 2 – uses SAC 996799 charges – 9% of sgst and 9% CGST

Q 1Whetthe the proviso to sec 12 (8) applicable to courier person engaging in the transportation of goods or the proviso applicable only to transporter alone.

Q 2 what is the correct place of supply for goods sent outside country through courier mode

Q 3 Whether the recipient is eligible to claim ITC irrespective of the SAC used by the supplier, ?

AI Summary

Exporter Seeks Clarity on GST for International Courier Services: Section 12(8) Applicability, Place of Supply, and ITC Eligibility An exporter inquires about the applicability of GST provisions for goods transported internationally via courier. Two suppliers charge different GST rates using SAC codes 996812 and 996799. The questions raised include whether Section 12(8) of IGST applies to courier services, the correct place of supply for such goods, and the eligibility for claiming Input Tax Credit (ITC) regardless of the SAC used. Responses indicate that Section 12(8) applies to couriers, the place of supply is determined by where goods are handed over, and ITC should not be denied based solely on the SAC used.