Invoice to exporter for local clearing charges - Whether to charge IGST or CGST+SGST?

[Balaji Srinivasamurthy]

Dear experts,

I humbly seek your opinion as to how the GST to be charged for the local clearing, handling and transport charges to the exporter in case of DAP (Delivered At Place) shipment - whether the forwarding agent to bill with CGST+SGST (since goods are delivered in India) is or IGST (since recipient of services is outside India)?

Many thanks in advance for your support!

Regards,

Balaji

AI Summary

Whether local clearing, handling and transport charges for DAP shipment attract CGST+SGST or IGST under Section 13 and 16 A forwarding agent seeks whether local clearing, handling and transport charges related to a DAP shipment should be invoiced with CGST+SGST or IGST. The legal issue is whether these services are taxable in India or treated as export of services/zero-rated under IGST, which turns on the supplier's and recipient's locations and the place of supply rules: if the services are supplied to and consumed by an Indian exporter (place of supply in India), CGST+SGST apply; if conditions for export of services are met (recipient outside India/place of supply outside India), IGST/zero-rating may apply.