28 June 2019
Does High Sea Sales involve any GST or IGST or any other statutory levies.? Is custom duty to be paid on HSS.Pl advise soonest. Thanks S.F.Francis
28 June 2019
As per Schedule III of CGST Act, supply of goods from a place in the non-taxable territory to another place in non-taxable territory without such goods entering into India, is neither supply of goods nor services. Hence, high sea sales does not attract GST. The same does not attract customs duty also.
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