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Igst credit in case of high sea sale

This query is : Resolved 
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(Querist)
23 May 2018 Dear Sir

Good Morning

In case of High sea sale , who would get the IGST credit, please provide concerned section of IGST/CGST Act.

Thank you in advance

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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 May 2018 GST not applicable on high seas sale. Only the person clearing the goods from customs has to pay IGST along with customs duty and claim ITC on it.
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