Is the High Sea Sale liable to pay VAT or any other tax
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high sea sale
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sir,
High Sea sales (HSS) is a sale carried out by the carrier document consignee to another buyer while the goods are yet on high seas or after their dispatch from the port/ airport of origin and before their arrival at the port / airport of destination.
cvd, bcd etc duty applicable, but if you availed the advance licence then all the duty exempt.
No Vat/CST on Highseas sale.
read by this link/forum/high-sea-sales-54378.asp
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