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HIGH SEA SALE IN GST REGIME
Please let me know what the procedure for high sea sale in GST .
Replies (2)
The High Seas sales in gst is doing as per earlier in vat regime. like firstly we make agreement when vessel in the sea and issue the invoice with gst under zero rated invoice.
High sea sales means supply of goods by consignee to any other person before Goods reaching Customs frontier and As per CGST amendment act 2018 ,High sea sale is neither Supply of Goods nor Supply of Service and included in Schedule III , entry 32 8 (a) (b) . of the CGST act
please confirm with others also
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