HIGH SEA SALE IN GST REGIME

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Please let me know what the procedure for high sea sale in GST .
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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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