IGST TO CGST and SGST for B2C in International Courier

April 8, 2023

The place of supply of services by way of transportation of goods, including by mail or courier to,—

(a) a registered person, shall be the location of such person;

(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.

1[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.]

Amendment of section 12.

161. In section 12 of the Integrated Goods and Services Tax Act, in sub-section (8), the proviso shall be omitted.


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