FREQUENTLY ASKED QUESTIONS ABOUT GST - dhl.co.in · GST – DHL INVOICING & TREATMENT 2 2.1 What is...

FREQUENTLY ASKED QUESTIONS ABOUT GST

This FAQ document is divided into 3 sections:

GST – General Info & Customs Implications

Answers on DHL’s GST details, Tax Rates, Exemptions

and Charging Methodology under various scenarios

GST – DHL Invoicing & Treatment

Answers on Place of Supply and Invoicing Process

under various scenarios

GST – Input Tax CreditAnswers on Documentations, Reversals and Processes

for claiming Input Tax Credit under various scenarios

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GST – GENERAL INFO & CUSTOMS IMPLICATIONS

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1.1 What is GSTIN?

1.2 What are the various Taxes under GST?

1.3 Are the services provided by DHL subject to GST ? What is the GST rate for Express

Industry?

1.4 When & How should I provide GSTIN details to DHL?

1.5 What is the importance of registering the GSTIN? (For both Account & Cash

customers)

1.6 What supplies are outside the purview of the levy of GST?

1.7 What is the duty structure post GST?

1.8 How will duty be calculated post GST?

1.9 What are the notified rates of duties under IGST?

1.10 Are the services provided by DHL subject to any exemptions under GST?

1.11 Are SEZ shipment exempted from Basic duty on Customs and IGST?

1.12 Is Duty payable for imports by EoU/STPI/EHTP?

1.13 Will duty be applicable for import of samples?

1.14 Will duty be applicable on import of Gifts?

1.15 If a pick-up / delivery is scheduled to an office which is not registered under GST,

despite other offices across the country being registered, what tax will DHL charge on

the invoice?

1.16 Will shipment get picked up if GSTIN is not provided?

1.17 Which data is required to be provided by exporter in the tax invoice?

1.18 Will the documents needed for commercial exports change under GST?

1.19 Is ARE1 required for exports?

1.20 Will Octroi & N form continue to exist in Mumbai?

1.21 Will check post and interstate paperwork continue to exist?

1.22 I don’t have an account with DHL. How does GST impact me?

1.23 Can I provide my own format for SLI or do I need to submit the SLI in DHL Prescribed

format only?

1.24 Will I get Input Tax Credit for IGST paid as part of customs duty?

GST – DHL INVOICING & TREATMENT

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2.1 What is the place of supply for services rendered by DHL?

2.2 From which location will DHL issue the invoices?

2.3 How will the place of supply impact the invoicing of services by DHL?

2.4 As an account holder, I have only one account with one billing address. Is this likely to

change?

2.5 I am an unregistered customer. Will I receive a tax invoice?

2.6 How will DHL raise invoices where customers do not have registration numbers at the

time of availing services but provided later?

2.7 I am not an account holder but am registered under GST. Will I receive a valid tax

invoice for the purpose of availing credit?

2.8 Post GST how DHL will issue Credit / Debit Notes?

2.9 Will GSTIN be quoted on DHL’s Freight invoice and Duty Invoice?

2.10 Can Amendments be done in Export / Import invoice once raised by DHL?

2.11 How does GST affect DUTY INVOICES? (for Account & Cash customers)

2.12 On which invoices of DHL would GST charges be applicable?

2.13 I have availed of the benefit of pre-paid coupons provided by DHL, which can be

utilized against future services? What will be the impact on issue of such coupons

and subsequent utilization against services?

2.14 What is meant by “Reimbursement of Cost " mentioned in inbound charges invoice?

GST – INPUT TAX CREDIT3

3.1 What are the documentary requirements for claiming input tax credits?

3.2 How will a customer avail credit of IGST paid on import of goods?

3.3 Would I be required to reverse input tax credit claimed in case of non-payment of

value of services along with tax thereon?

3.4 Can credit be availed on invoices for services received after the transition date but the

tax in respect of which has been paid under the existing law?

3.5 In case where the credit is reversed under the existing law due to non-payment of the

consideration, can the credit be re-availed under GST on payment of consideration

post transition date?

3.6 Can IGST credit for Import be claimed for clearances under Courier mode?

3.7 How will the reconciliation be done for IGST? For e.g We have paid the amount and

updated the IGST then what process will DHL follow?

GST – GENERAL INFO & CUSTOMS IMPLICATIONS1

1.1 What is GSTIN?

1.2 What are the various Taxes under GST?

1.3 Are the services provided by DHL subject to GST ? What is the GST rate for Express Industry?

1.4 When & How should I provide GSTIN details to DHL?

1.5 What is the importance of registering the GSTIN? (For both Account & Cash customers

1.6 What supplies are outside the purview of the levy of GST?

It is the Goods and Services Tax Identification Number allotted to a Company in India

Various Taxes under GST are as follows:

CGST : Central Goods and Services Tax

SGST: State Goods and Services Tax

IGST: Integrated Goods and Services Tax

UTGST: Union Territory Goods and Services Tax

Yes, the services provided by DHL will be subject to GST, under following SAC code:

Courier Services SAC Code: 9968

Customs Clearance Services SAC Code: 9967

The GST rate is 18%.

A breakup for all Inbound & Outbound shipments is as follows:

a. For intrastate pickups (Transactions within the same state): Central GST (CGST) at 9% + State or

Union Territory (SGST/UTGST) at 9% = 18%

b. For interstate pickups, (Transactions between different states): Integrated GST (IGST) at 18%

c. For Basic Customs Duty on Imports, “IGST” will be charged and it shall vary for different products

Import Shipments: GSTIN must be provided by the importer to DHL prior to shipment landing

Export Shipments: GSTIN must be provided at the time of shipment pick up

GSTIN details can be uploaded on the below links:

DHL India Non-Account Customers: www.dhlindia-kyc.com

Account Customers: https://dhlindia-kyc.com/forms/GST-login-account.aspx

It is important if you want to claim INPUT TAX CREDIT. You must update your GSTIN on DHL’s KYC

website.

DHL will make sure that your GSTIN number will be reflected on our FREIGHT and DUTY invoices.

Following have been kept outside the purview of GST:

a. Alcohol for human consumption and

b. Electricity are outside the tax net of GST.

c. Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas

and aviation turbine fuel.

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1.7 What is the duty structure post GST?

DUTIES & TAXES PRE-GST POST GST REMARK

Basic Customs Duty YES YES No Change

Additional Customs Duty (CVD) YES NO Absorbed under IGST. CVD will apply only for those products that are not covered under GST

Special Additional Duty (SAD) YES NO Absorbed under IGST

Education Cess YES NO Absorbed under IGST

IGST NO YES Introduced by absorbing various other taxes

Compensation Cess NO YES Introduced under GST and applicable for limited number of commodities as listed by CBEC

Anti-Dumping Duty & YES YES Applicable for limited number of Safeguard duty commodities based on origins, as listed

by CBEC

1.8 How will duty be calculated post GST?

a. Basic duty of Customs will be calculated on assessable value.

b. IGST and Compensation Cess will be calculated on Assessable value + Basic duty of Customs

c. Assessable value = CIF Price + 1% of CIF Price OR Fair Value considered by customs whichever is higher

Example of Duty Calculation for Import Shipments:

(A) Assessable Value (AV) Rs. 10,000

(B) Basic Duty of Customs (BCD) @ 10% on AV Rs. 1,000

(C) Total of AV + BCD Rs. 11,000

(D) IGST @ 18% on AV + BCD Rs. 1,980

(E) TOTAL IMPORT DUTY (BCD + IGST) Rs. 2,980

(F) Duty Handling Fee @ Rs.500 or 2.5% of Total Import Duty (E) Rs. 500

1.9 What are the notified rates of duties under IGST?

Particulars Rate

Nil rated goods 0%

Lower rate (Items of mass consumption) 5%

Standard rate 12%/18%

Higher rate (Demerit goods) 28% plus Cess

1.10 Are the services provided by DHL subject to any exemptions under GST?

1.11 Are SEZ shipment exempted from Basic duty on Customs and IGST?

Services provided to SEZ units will be zero rated. Thus, DHL will not charge GST on its invoices to

SEZ units.

Yes. No change in the earlier SEZ scheme.

SEZs can continue to import raw materials without payment of any duty. Supplies to SEZs would

also be trated as Zero rated supplies.


1.12 Is Duty payable for imports by EoU/STPI/EHTP?

The EOUs will continue to get exemption from payment of the basic Customs Duty, however they

will have to pay IGST on imports.

Following is an illustration: Considering goods import assessable value of Rs. 10,00,000

Sr. Particulars Pre GST Post GST RemarksNo.

1 Assessable value Rs. 10,00,000 Rs. 10,00,000 No Change: CIF value + 1% Landing charge

2 Basic Customs NIL NIL No Change: Existing process of PC to continueDuty (for EOU)

3 IGST NA Rs. 1,80,000 New Change: Tax rate @ 18% on Assessable Value 18% of Rs. 10,00,000 = Rs. 1,80,000

4 DHLE Duty NA Rs. 4,500 2.5% of Duties & Taxes paid amount or Handling Fee Rs. 500, whichever is lower

2.5% of Rs. 1,80,000 = Rs. 4,500

5 CGST / SGST NA Rs. 810 Tax Rate @18% of services offered as handling fee 18% of Rs. 4,500 = Rs. 810

DHLE Duty Invoice NA Rs. 1,85,310 Sum of 3, 4, & 5

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1.13 Will duty be applicable for import of samples?

1.14 Will duty be applicable on import of Gifts?

1.15 If a pick-up / delivery is scheduled to an office which is not registered under GST, despite other

offices across the country being registered, what tax will DHL charge on the invoice?

1.16 Will shipment get picked up if GSTIN is not provided?

1.17 Which data is required to be provided by exporter in the tax invoice

1.18 Will the documents needed for commercial exports change under GST?

Bonafide Samples up to a value of INR 10,000/- are eligible for duty exemption

Prior to GST Roll Out, Import of gifts was free till a CIF value of Rs.20,000. This value limit has been

reduced to Rs.1000. Under GST, 40.8% of the CIF value is chargeable as 10% BCD and 28% GST

It is necessary that you provide us with the GSTIN details of any place from where pick up / delivery

is needed. In case GSTIN is not given, such places shall be treated as unregistered.

Accordingly, we will invoice without your GSTIN number. You will thus not be able to avail input

tax credit of such invoices.

With our current understanding of the regulation, the shipment will get picked up and processed.

However, the customer will not get any input tax credit.

All data fields in the GST compliant invoice format as published on the page 1 of Customs website

www.cbec.gov.in/htdocs-cbec/gst/gst-31.03.17-invoice-rules.pdf

Refer to Central Goods and Services Tax Rule 2017, Chapter IV, Rule 46 on Tax Invoice

There will be some modifications in the export invoice and also in the Shipper’s Letter of

Instruction.

SLI FORMAT LINK

EXPORT INVOICE LINK

Please read further FAQs below for more clarity.


1.19 Is ARE1 required for exports?

1.20 Will Octroi & N form continue to exist in Mumbai?

1.21 Will check post and interstate paperwork continue to exist?

ARE1 was a document approved under Central Excise to remove excisable goods from the excisable

area without payment of excise duty.

Now Central Excise has been replaced with GST. Under GST exporter has 2 options:

a. Pay IGST and then claim refund after exports OR

b. Execute bond / Undertaking as applicable with the Jurisdictional Assistant Commissioner of GST

(Refer to Customs Circular 26 /2017 & Circular No. 2/2/2017-GST)

No, with introduction of GST, this has been done away with.

Entry tax and OCTROI has been abolished from 1st July 2017.

The FORM Name marked with * will be introduced by state government very soon, till the time

GST Invoice + BDE AWB should be attached with Shipments.

Transit Pass has been removed from all states except Bihar state.

Some state Border check post are still in operation and not yet declared any new requirement,

The existing requirement of paper work will continue for these states.

Invoice should have customer GSTIN number (In B2B, B2C, C2B)

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State Check Post Status Statutory Requirement as per notifications of state Govt. Value Limit

Andaman and Nicobar Islands No Check Post Tax Invoice / Delivery Challan Andhra Pradesh Abolished + Tax Invoice / Delivery Challan Arunachal Pradesh Abolished Tax Invoice / Delivery Challan Assam In Operation + Tax Invoice / Delivery Challan Bihar Abolished E way bill + Tax Invoice / Delivery Challan 50,000Chandigarh No Check Post Tax Invoice / Delivery Challan Chhattisgarh No Check Post Tax Invoice / Delivery Challan Daman and Diu In Operation Tax Invoice / Delivery Challan Delhi No Check Post Tax Invoice / Delivery Challan Goa No Check Post Tax Invoice / Delivery Challan Gujarat In Operation FORM 402 & FORM 403 + Tax Invoice / Delivery Challan Haryana No Check Post Tax Invoice / Delivery Challan Himachal Pradesh In Operation Form-XXVI-A + Tax Invoice / Delivery Challan Jammu and Kashmir In OperationJharkhand Abolished Tax Invoice / Delivery Challan Karnataka Abolished E sugum + Tax Invoice / Delivery Challan Kerala In Operation E consignment Declaration + Tax Invoice / Delivery Challan Lakshadweep No Check Post Tax Invoice / Delivery Challan Madhya Pradesh Abolished Tax Invoice / Delivery Challan Manipur In OperationMeghalaya In OperationMizoram In OperationNagaland In OperationOrissa Abolished Tax Invoice / Delivery Challan Pondicherry No Check Post Tax Invoice / Delivery Challan Punjab In Operation Tax Invoice / Delivery Challan Sikkim In OperationTamil Nadu Abolished Tax Invoice / Delivery Challan Tripura In OperationUttar Pradesh No Check Post Tax Invoice / Delivery Challan Uttaranchal Abolished Tax Invoice / Delivery Challan West Bengal Abolished E way bill + Tax Invoice / Delivery Challan 50,000Dadra and Nagar Haveli In Operation Tax Invoice / Delivery ChallanMaharashtra (LBT) No Check Post Tax Invoice / Delivery ChallanMumbai (OCTROI) Abolished Tax Invoice / Delivery ChallanRajasthan No Check Post Tax Invoice / Delivery ChallanTelangana Abolished Tax Invoice / Delivery Challan

*E way bill

*Inward waybill

FORM 65 or ENTRY TAX Invoice + BDE AWB

FORM 27 or Special Permit from Sales Tax Dept. ( Further clarity awaited) FORM 40 or Special Permit from Sales Tax Dept. (Further clarity awaited FORM 33 or Special Permit from Sales Tax Dept. (Further clarity awaited) FORM 23 or Special Permit from Sales Tax Dept. (Further clarity awaited)

FORM 25 or Special Permit from Sales Tax Dept. (Further clarity awaited)

FORM XXVI or Special Permit from Sales Tax Dept. (Further clarity awaited)


1.22 I don’t have an account with DHL. How does GST impact me?

1.23 Can I provide my own format for SLI or do I need to submit the SLI in DHL Prescribed format only?

1.24 Will I get Input Tax Credit for IGST paid as part of customs duty?

Customers who do not have an account with DHL can continue to book shipment with us as per

the normal process.

If you need a GSTIN compliant invoice, you will need to provide the GSTIN in the shipper reference

column on the air waybill. Please remember to mention this to our customer service executive

while making the pick up booking. DHL will subsequently issue an invoice with your GSTIN number

which will be emailed to you within 1 week.

Accepted, if all mandatory fields are covered including additional requirements post GST. But it is

advisable to refer to DHL format to avoid any discrepancy.

Yes. The consignee can avail input tax credit of IGST as reflecting on the Bill of Entry.

GST – DHL INVOICING & TREATMENT2

2.1 What is the place of supply for services rendered by DHL?

1. Biller's Address (DHL's Address) 2. Customer's Billing Address 3. Type of Tax

Freight Billing Levied by DHL

Customs Charges Levied by DHL

DHL's Service Center performing the actual Pick up or Delivery

DHL's Clearance Facility (Gateway) doing the clearance activities

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If Pick-up or delivery is in the same

state as the state in which the account is

registered with DHL, then the registered

address will appear on the invoice along

with that state's GSTIN number

If Pick-up or delivery is in a differen state from the state in which the account is registered with DHL, then the principle place of business in the pick-up or delivery state will appear on the invoice along with that state's GSTIN number

In case of *3rd party billing, the customer's contracting address will be considered as the billing address

The relation between Column 1 & 2 will decide Interstate OR Intrastate and thus CGST+SGST OR IGST suitably

*3rd Party Billing When a Pick up or delivery is requested from an address which is not the customer's own legal entity, 3rd Party billing is applicable. Please open a dedicated 3rd party a/c with DHL for availing 3rd party compliant GST invoice

2.2 From which location will DHL issue the invoices?

2.3 How will the place of supply impact the invoicing of services by DHL?

DHL has GSTIN registration in 25 states / Union Territories across India which will be used as places of

supply for billing.

We, at DHL have analyzed the place of supply for each of our services and the corresponding change

in invoicing to you. The same has been provided below for ease of reference.

Courier service – Import shipment

GST Type of Invoicing Type of tax

registration transaction DHL office Place of supply

If you are Bill Consignee DHL office Delivery address CGST + SGST/UTGST of

registered delivering state delivery State

under GST the shipment IGST if in different States

Bill Third Party DHL office Contracting CGST + SGST/UTGST -

delivering address as per if in the same State

the shipment account IGST if in different States

If you are not Bill Consignee DHL office Delivery address CGST + SGST/UTGST of

registered delivering state delivery State


*CONSIGNEE WILL NOT BE

ELIGIBLE TO AVAIL INPUT

TAX CREDIT

Cont.


Courier service – Export shipment



If you are Bill Shipper DHL office address CGST + SGST/UTGST of

registered picking up state origin State



picking up address as per if in the same State

the shipment account IGST if in different States

If you are not Bill Shipper DHL office Location of CGST + SGST/UTGST -

registered picking up handover as in the same state

under GST the shipment *CONSIGNEE WILL NOT BE


TAX CREDIT

Pick-up

Express service – Domestic shipment



If you are Bill Shipper DHL office address CGST + SGST/UTGST of

registered picking up pick-up State


Bill Consignee DHL office Delivery address CGST + SGST/UTGST of

delivering delivery State

the shipment IGST if in different States


picking up / address as per if in the same State

delivering account IGST if in different States

the shipment

If you are not Bill Shipper DHL office Handover of CGST + SGST/UTGST of

registered picking up shipment pick-up State




TAX CREDIT

Bill Consignee DHL office Handover of CGST + SGST/UTGST - 1delivering shipment if in the same State

the shipment IGST if in different States

pick-up



TAX CREDIT

Cont.


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


registration transaction DHL office Customer address

If you are DHL Gateway address CGST + SGST/UTGST -

registered Location if in the same State

under GST IGST if in different States

If you are not Bill Consignee DHL Gateway Billing address CGST + SGST/UTGST -

registered Location for account if in the same State

under GST holder customers IGST if in different States

Delivery address

for non-account

holder customers

Bill Consignee Delivery



TAX CREDIT

2.4 As an account holder, I have only one account with one billing address. Is this likely to change?

In most cases, you will have one account which will be updated with multiple State-wise billing

addresses. However, in the following cases, separate accounts will be created:

2.5 I am an unregistered customer. Will I receive a tax invoice?

Yes, you will receive GSTN tax invoice. However, it is to be noted that an unregistered customer will

not be eligible to claim Input Tax Credit on the invoices.

2.6 How will DHL raise invoices where customers do not have registration numbers at the time of

availing services but provided later?

Where services are provided to customers without registration, the said service shall be treated as

unregistered and a tax invoice shall be issued accordingly.

In a situation where the customer, on obtaining GST registration, approaches DHL for a fresh

invoice, in order to take credit, DHL will issue a credit note to the customer to cancel the invoice.

Subsequently, a fresh invoice can be issued to the customer, treating the customer as registered.

Invoice can be issued only from the date the customer has applied for registration and not before. In

this regard, we will collect the date of application for registration along with acknowledgement

issued electronically.

Please note the above treatment is only applicable for freight invoices. For duty invoices, if the

GSTIN is not available at the time of issuance of invoice, the same will be treated as unregistered

and no adjustments will be made thereafter.

Nature of transaction/type of customer Nature of account

Third party shipments Separate account containing contracting address of customer

SEZ customers Single account with State wise billing addresses

Wholesaler 1 State – 1 Account as per handover location

If you have multiple GST registration numbers (GSTINs) in one State, separate customer accounts will be

created for each registration number in that State.

For example: If a customer has two divisions in one State and an office in an SEZ unit in the same State,

such customer may have three registrations in that State. In order to facilitate billing, DHL will issue a

customer account number for each such registration.

If you are not registered under GST, we will invoice you at the billing address provided by you.


2.7 I am not an account holder but am registered under GST. Will I receive a valid tax invoice for the

purpose of availing credit?

Yes, you will receive a tax invoice with CGST and SGST of the State in which the goods are handed

over at our retail counter. In order to issue a tax invoice that enables you to take credit, we will

require you to provide us with your GST registration number of the State in which the goods are

handed over.

We will collect your GST registration number, billing address and email details at the time of booking

and send you an electronic copy of the invoice within 3 weeks of the shipment being booked.

This process will be followed for online bookings on our website, bookings through our

customer service centres and bookings at our retail counters.

2.8 Post GST how DHL will issue Credit / Debit Notes?

2.9 Will GSTIN be quoted on DHL’s Freight invoice and Duty Invoice?

2.10 Can Amendments be done in Export / Import invoice once raised by DHL?

2.11 How does GST affect DUTY INVOICES? (for Account & Cash customers)

2.12 On which invoices of DHL would GST charges be applicable?

2.13 I have availed of the benefit of pre-paid coupons provided by DHL, which can be utilized against

future services? What will be the impact on issue of such coupons and subsequent utilization

against services?

2.14 What is meant by “Reimbursement of Cost " mentioned in inbound charges invoice?

DHL will issue separate credit and debit notes along with reference of original invoice issued. It is to

be noted that credit notes issued post 1st July 2017 for invoice issued before 30th June, DHL will levy

CGST @ 15%.

The GSTIN will be quoted if the same is given prior to handover of shipment to DHL

Amendments cannot be made post invoicing

The customer will be charged CUSTOMS DUTY amount along with IGST as applicable. Additionally,

DHL Duty Handling Charges will be charged with the GST component.

If the GSTIN is updated on the KYC website, it will reflect on the DUTY INVOICE with the GSTIN of

the customer registered with us, and the customer can claim Input Tax Credit.

KYC LINK FOR Account Customers / KYC Link for Non-Account Customers

1. On the FREIGHT INVOICE, 18% GST charge is applicable.

2. The Duty Invoice will have 2 components:

Non-Taxable components like Customs Duty and IGST which will be billed on actuals without

any additional GST charge by DHL

Taxable components like Duty Handling Fee, Formal Clearance charges etc. for which DHL

will charge GST

On both Invoices, the customer’s GSTIN would reflect if registered with us. If not registered, the

GSTIN field would be blank

The pre-paid coupons issued by DHL will be not be subject to tax. However, at the time of

redemption, GST shall be charged in the invoice.

"Reimbursement of cost" is used for items like ‘Basic Customs Duty’ & ‘IGST’ paid by DHL on behalf

of the customer. Thus, when DHL raises a duty invoice on the customer, it is a pure reimbursement

of the exact value paid to the government authorities.

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GST – INPUT TAX CREDIT3

3.1 What are the documentary requirements for claiming input tax credits?

3.2 How will a customer avail credit of IGST paid on import of goods?

Input tax credit can be availed on the basis of following documents:

an invoice

a debit note

a bill of entry

an invoice issued by you on account of procuring services from an unregistered person;

a document issued by an Input Service Distributor

Credit will be available to you on the basis of the Bill-of-Entry filed on the import of goods.

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3.3 Would I be required to reverse input tax credit claimed in case of non-payment of value of services

along with tax thereon?

3.4 Can credit be availed on invoices for services received after the transition date but the tax in

respect of which has been paid under the existing law?

3.5 In case where the credit is reversed under the existing law due to non-payment of the

consideration, can the credit be re-availed under GST on payment of consideration post transition

date?

3.6 Can IGST credit for Import be claimed for clearances under Courier mode?

3.7 How will the reconciliation be done for IGST? For e.g We have paid the amount and updated the

IGST then what process will DHL follow?

Where any customer fails to pay DHL within a period of 180 days from the date of issue of invoice

by DHL the input tax credit (GST) availed by the customer shall be added to his output tax liability,

along with interest thereon by the government However, the customer shall be entitled to avail

credit of input tax on payment to DHL subsequently.

Yes credit can be availed under the GST law if the customer records the invoice in his books of

accounts within 30 days of the transition date. In order to enable you to avail credit of the invoices

raised by us, we will issue our invoices to you by the 6th July.

Yes, if the customer pays the consideration within 3 months of the transition date, credit can be

re-availed.

Yes. It can be claimed. Refer to CBEC clarification having reference D.O.F.NO.450/100/2017-CUS.IV

dated 20th June 2017, issued by Ms Ananya Ray – Special Secretary & Member

For Specific details, clarity is needed (Viz - Export or Import). But in general, payments made by DHL

on behalf of customer will be billed to them whereas for Tax credit, customer needs to liase with

authorities as per their process.

FREQUENTLY ASKED QUESTIONS ABOUT GST - dhl.co.in · GST – DHL INVOICING & TREATMENT 2 2.1 What is...

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