High Seas Sale

High sea sale is sale of goods made by one importer in India to another importer in India. There may be any number of high sea sales in respect of the same goods. As and when the goods are imported, these will be subjected to IGST as if the supply is interstate and tax will be paid by the importer who has last made the high sea puchase (since he will be the importer in all respects) if there are more than one high sea sales. The importer would pay the IGST (along with Customs duties and cess) and take credit of the same and utilize when making further supply of goods.