https://www.taxtmi.com/forum/issue?id=112588 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. en-us Sat, 12 Aug 2017 13:36:51 +0530 Thu, 23 Jan 2025 15:55:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112588 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. Discussion-Forum GST Sat, 12 Aug 2017 13:36:51 +0530 https://www.taxtmi.com/forum/issue?id=112588