HIGH SEA SALE BUYER/ACTUAL USER CAN CLAIM IGST BENEFIT

This query is : Resolved

dipsankar (Querist)
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28 November 2019 Mr.A (Importer/Seller) located in KOLKATA Procures goods from vendor Mr.B of USA. The goods are exported from the USA and when the goods are in transit, Mr.A enters into a contract/agreement(HIGH SEA SALE AGREEMENT) with Mr.C (Actual User/Buyer) of KOLKATA, and sells these goods to Mr.C, before the goods cross the customs frontier of KOLKATA(India). The sale of goods by MR.A of KOLKATA to Mr.C of KOLKATA, while they are in transit in called high sea sale. Mr.C paid IGST in customs to clear the materials. Bill of Entry in the name of Actual user/Buyer(Mr.C)

Sir/Madam,

My query is in High Sea Sale - in above - Mr.C is High Sea Sale Actual User/Buyer is he claim IGST INPUT benefit and if he claim IGST as input tax credit then how to shown in GSTR-3B return OR is there any notification whether or not HSS Buyer can take IGST INPUT. AND WHAT IS THE TRANSACTION NAME CALLED IN HSS BUYER/ACTUAL USER SIDE. THE MATERIAL USE FOR FURTHERANCE OF BUSINESS NOT TO EXPORT.