How will the place of supply impact the invoicing of services by Courier Company? : Care Desk

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
GST registration	Type of transaction	Courier Company office	Place of supply	Type of tax
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
GST registration	Type of transaction	Courier Company office	Place of supply	Type of tax
If you are registered under GST	Bill Consignee	Office at destination	Delivery address	CGST + SGST/UTGST of delivery State
If you are registered under GST	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
If you are not registered under GST	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.

How can we help you today?

How will the place of supply impact the invoicing of services by Courier Company?

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