GST on Courier services is applicable. Courier services is a popular source sending documents, letter etc. from One destination to another. Courier services includes transportation, collection and delivery services. This includes letters , parcels etc movement form one or model of transportation. However GST on Postal services is excluded.
GST on courier services is applicable as it falls under the definition of Supply. ‘ Courier agency means any person engaged in door to door transportation of goods , letters , parcels etc by utilizing services of person directly or indirectly. Under GST law taxable event is supply. GST registration for courier services is mandatory if turnover crossing Rs. 20 Lac.
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GST Rate of Courier Services
Below is GST Rate On Courier services
| Nature of Service | Rate |
| Courier Services | 18% |
Example : –
X Ltd is a Courier agency service provider who provides daily courier services to A Ltd form Pune to Mumbai , on such transaction X Ltd shall charge & collect GST at Rate of 18 %. SAC Code 996812 Courier services will be taxable at 18% GST.
Input Tax GST credit on Courier Services
The supplier of Courier Agency services are eligible to avail input GST credit. For taking credit GST registration is mandatory. Such credit availment is subject to conditions mentioned in the Act.
Composition Scheme
The provision of composition scheme is not available on Courier services.
GST Payment due date
| Type of Taxpayer | GST Payment Due Dates |
| General | 20th Day of the Next Month |
| Composition | 18th Day of the Next Month of Quarter |
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SAC Code for Courier Services
| Group 99681 | Postal and courier services |
| 996811 | Postal services including post office counter services, mail box rental services. |
| 996812 | Courier services |
| 996813 | Local delivery services |
| 996819 | Other Delivery Services n.e.c |
| 996811 | Postal services including post office counter services, mail box rental services. |
| 996812 | Courier services |
GST Rate SAC for Packaging Services
|
Group 99854 |
Packaging services |
| 998540 | Packaging services of goods for others |
| 998541 | Parcel packing and gift wrapping |
| 998542 | Coin and currency packing services |
| 998549 | Other packaging services n.e.c |
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