FREQUENTLY ASKED QUESTIONS ABOUT GST - DHL

1 FREQUENTLY ASKED . QUESTIONS ABOUT GST. This FAQ document is divided into 3 sections: GST General info & Answers on DHL's GST details, Tax Rates, Exemptions 1 Customs Implications and Charging Methodology under various scenarios 2 GST DHL Invoicing &. Treatment Answers on Place of Supply and Invoicing Process under various scenarios Answers on Documentations, Reversals and Processes 3 GST Input Tax Credit for claiming Input Tax Credit under various scenarios 1. GST GENERAL info &. CUSTOMS IMPLICATIONS. What is GSTIN?

2 What are the various Taxes under GST? Are the services provided by DHL subject to GST ? What is the GST rate for Express Industry? When & How should I provide GSTIN details to DHL? What is the importance of registering the GSTIN? (For both Account & Cash customers). What supplies are outside the purview of the levy of GST? What is the duty structure post GST? How will duty be calculated post GST? What are the notified rates of duties under IGST? Are the services provided by DHL subject to any exemptions under GST?

3 Are SEZ shipment exempted from Basic duty on Customs and IGST? Is Duty payable for imports by EoU/STPI/EHTP? Will duty be applicable for import of samples? Will duty be applicable on import of Gifts? 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? Will shipment get picked up if GSTIN is not provided? Which data is required to be provided by exporter in the tax invoice? Will the documents needed for commercial exports change under GST?

4 Is ARE1 required for exports? Will Octroi & N form continue to exist in Mumbai? Will check post and interstate paperwork continue to exist? I don't have an account with DHL. How does GST impact me? Can I provide my own format for SLI or do I need to submit the SLI in DHL Prescribed format only? Will I get Input Tax Credit for IGST paid as part of customs duty? 2. GST DHL INVOICING &. TREATMENT. What is the place of supply for services rendered by DHL? From which location will DHL issue the invoices? How will the place of supply impact the invoicing of services by DHL?

5 As an account holder, I have only one account with one billing address. Is this likely to change? I am an unregistered customer. Will I receive a tax invoice? How will DHL raise invoices where customers do not have registration numbers at the time of availing services but provided later? I am not an account holder but am registered under GST. Will I receive a valid tax invoice for the purpose of availing credit? Post GST how DHL will issue Credit / Debit Notes? Will GSTIN be quoted on DHL's Freight invoice and Duty Invoice?

6 Can Amendments be done in Export / Import invoice once raised by DHL? How does GST affect DUTY INVOICES? (for Account & Cash customers). On which invoices of DHL would GST charges be applicable? 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? What is meant by Reimbursement of Cost " mentioned in inbound charges invoice? 3. GST INPUT TAX CREDIT. What are the documentary requirements for claiming input tax credits?

7 How will a customer avail credit of IGST paid on import of goods? Would I be required to reverse input tax credit claimed in case of non-payment of value of services along with tax thereon? 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? 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?

8 Can IGST credit for Import be claimed for clearances under Courier mode? How will the reconciliation be done for IGST? For We have paid the amount and updated the IGST then what process will DHL follow? 1 GST GENERAL info & CUSTOMS IMPLICATIONS. What is GSTIN? It is the Goods and Services Tax Identification Number allotted to a Company in India What are the various Taxes under GST? Various Taxes under GST are as follows: n CGST : Central Goods and Services Tax n SGST: State Goods and Services Tax n IGST: Integrated Goods and Services Tax n UTGST: Union Territory Goods and Services Tax Are the services provided by DHL subject to GST ?

9 What is the GST rate for Express Industry? Yes, the services provided by DHL will be subject to GST, under following SAC code: n Courier Services SAC Code: 9968. n 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%.

10 C. For Basic Customs Duty on Imports, IGST will be charged and it shall vary for different products When & How should I provide GSTIN details to DHL? n Import Shipments: GSTIN must be provided by the importer to DHL prior to shipment landing n Export Shipments: GSTIN must be provided at the time of shipment pick up GSTIN details can be uploaded on the below links: n DHL India Non-Account Customers: n Account Customers: What is the importance of registering the GSTIN? (For both Account & Cash customers It is important if you want to claim INPUT TAX CREDIT.)