As per New Amendment Act 31, 2018, being Notified by Notification 2/2019, The High Sea sale is included in Schedule III , hence it's neither supply goods nor supply of service.
Can be shown in 3B under table 3.1 Non GST outward Supply & in GSTR under table 8
Thats correct Pritesh ji
But in books the entries for same is required for Income tax purposes.
So the Original importer is required to Enter purchase in books of Accounts
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