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.