HIGH SEA SALE IN GST REGIME

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