As you may be aware, the Courier Company airway bills used for the purpose of transportation / courier services requires you to specify whether the Billing Type of the shipment is either, Bill Shipper, Bill Consignee or Bill Third Party. Under GST, the correct selection of this ‘Billing Type’ would be of paramount importance as it would be the determining factor for the purpose of computation of tax and invoicing.


We have analysed the place of supply for each of services and the corresponding change in invoicing to you. The same has been provided below for ease of reference.

 

Express service – Domestic shipment (including Goods Transport Agency services) 


GST registration

Type of transaction

Invoicing

Type of tax

Courier Company office

Place of supply

If you are registered under GST
Bill Shipper
Office at origin
Pick-up address
CGST + SGST/UTGST of pick-up State
Bill Consignee
Office at destination
Delivery address
CGST + SGST/UTGST of delivery State
Bill Third Party
Office at origin
Contracting address as per account
CGST + SGST/UTGST – if in the same State
IGST if in different States
If you are not registered under GST
Bill Shipper
Office at origin
Origin of shipment
CGST + SGST/UTGST of pick-up State
Bill Consignee
Office at destination
Origin of shipment
CGST + SGST/UTGST – if in the same State
IGST if in different States
Bill Third Party
Office at origin
Origin of shipment
CGST + SGST/UTGST of pick-up State

Express service – Import shipment


GST registration

Type of transaction

Invoicing

Type of tax

Courier Company office

Place of supply

If you are registered under GST
Bill Consignee
Office at destination
Delivery address
CGST + SGST/UTGST of delivery State
Bill Third Party
Office at destination
Contracting address as per account
CGST + SGST/UTGST – if in the same State
IGST if in different States
If you are not registered under GST
Bill Consignee
Office at destination
Origin of shipment outside India
IGST
Bill Third Party
Office at destination
Origin of shipment outside India
IGST


Express service – Export shipment

 

GST registration

Type of transaction

Invoicing

Type of tax

Courier Company office

Place of supply

If you are registered under GST
Bill Shipper
Office at origin
Pick-up address
CGST + SGST/UTGST of origin State
Bill Third Party
Office at origin
Contracting address as per account
CGST + SGST/UTGST – if in the same State
IGST if in different States
If you are not registered under GST
Bill Shipper
Office at origin
Origin of shipment
CGST + SGST/UTGST – if in the same State
IGST if in different States
Bill Third Party
Office at origin
Origin of shipment

 

Duty handling service – Import shipment (Customs clearance in India)


GST registration

Type of transaction

Invoicing

Type of tax

Courier Company office

Customer address

If you are registered under GST
Bill Consignee
Customs clearance office
Delivery address
CGST + SGST/UTGST – if in the same State
IGST if in different States
Bill Third Party
Customs clearance office
Contracting address as per account
If you are not registered under GST
Bill Consignee
Customs clearance office
Billing address if account holder
Delivery address if non-account holder
CGST + SGST/UTGST – if in the same State
IGST if in different States
Bill Third Party
Customs clearance office
Billing address on record


Duty handling service – Export shipment (Customs clearance outside India)


GST registration

Type of transaction

Invoicing

Type of tax

Courier Company office

Place of supply

If you are registered under GST
Bill Shipper
Office at origin
Pick-up address
CGST + SGST/UTGST of origin State
Bill Third Party
Office at origin
Contracting address as per account
CGST + SGST/UTGST – if in the same State
IGST if in different States
If you are not registered under GST
Bill Shipper
Office at origin
Billing address on record
CGST + SGST/UTGST – if in the same State
IGST if in different States
Bill Third Party
Office at origin
Billing address on record


Warehousing service

GST registration

Invoicing

Type of tax

Courier Company office

Place of supply

If you are registered under GST
Location of warehouse
Location of warehouse
CGST + SGST / UTGST of the State in which warehouse is located
If you are not registered under GST
Location of warehouse
Location of warehouse


Based on the nature of transaction selected by you, we will raise invoices at your address in the State of place of supply if you are a customer registered under GST. However, if you are not registered in the State of place of supply, you will be treated as an unregistered customer and credit of the taxes charged on the invoice will not be available to you. Therefore, in order to avail credit of the invoices raised by courier company, it is recommended that registration be obtained in the State of place of supply i.e pick-up, delivery or contracting location,  as the case may be.

However, if you are not a GST registered customer, we will raise invoices at the billing address provided by you.