Reversal of ITC on High Sea Sales under Section 17(2) of CGST Act

Udaya Chandran , Last updated: 12 March 2024  
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High Sea Sales are one kind of sale transaction prevalent in trade practices where the original importer arranges to sell the importing goods to another buyer before they reach the land where they are imported or before customs clearance for home consumption. Section 17 of the CGST Act prescribes

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Published by

Udaya Chandran
(Manager - Accounts & Taxation)
Category GST   Report

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