High sea sale purchase

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dipsankar (Querist)
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07 March 2019 In high sea sale IGST input credit claim as ITC and how to show GSTR 3B return.final buyer paid IGST to custom.

CA R SEETHARAMAN (Expert)
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07 March 2019 For high seas sale GST not applicable so question ITC will not arise. Final buyer who paid igst only can claim ITC under import.

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