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High sea sale in gst

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(Querist)
15 June 2019 MY QUERY IS SIR IN HIGH SEA SALE (PURCHASE) HOW TO TREAT IN GST AND HOW TO CLAIM IGST INPUT CREDIT IN GSTR 3B.
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CS M Pota

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CS M Pota (Expert)
15 June 2019 Under GST High Sea Sale is neither supply of Goods nor supply of service so no GST is applicable. IGST is payable in the with the Customs duty which will be setoff later.

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