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E INVOICE AND TCS FOR HIGH SEAS SALE

This query is : Resolved 

Are E-Invoicing and TCS is applicable for High Seas Sale?

WHO WILL ISSUE THE WAYBILL?

E invoice and TCS not applicable as it's a sale happening outside India.
Eway bill not required as it's transport outside India.

Sir thanks
But High Seas sales made to a party located in the same state. Both in West Bengal

Sales happen when goods moving outside India.



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