High Sea Sales GSTR & e invoice
This query is : Resolved
PARVATHY R
(Querist)
14 July 2025
Dear Sir/Madam,
Can you please explain about High Sea Sales and GST applicable for this kind of sale invoice (HSS invoice) and whether e invoicing mandatory and GSTR has to be filed for these invoices or not?
Can you please explain about High Sea Sales and GST applicable for this kind of sale invoice (HSS invoice) and whether e invoicing mandatory and GSTR has to be filed for these invoices or not?
CA R SEETHARAMAN
(Expert)
15 July 2025
High Sea Sales is neither treated as supply of goods nor supply of services in terms of the paragraph 8(b) of schedule III of the CGST Act. Hence, GST is not leviable on high sea sales. IGST is leviable only when the goods are cleared from customs for home consumption.
E invoice and GST filing not required.
E invoice and GST filing not required.
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