Chartered Accountant ( 公認会計士) (공인 회계사 )(CONTABILISTAS)
(CONTADORES PÚBLICOS)
(ДИПЛОМИРОВАННЫЕ БУХГАЛТЕРЫ СЧЕТОВОДИТЕЛИ)
(会计师事务所)
(COMPTABLES CHARTERES)
(WIRTSCHAFTSPRÜFER)
(сметководители) (MUHASEBE MÜTEAHHİTLİĞİ) (محاسبون قانونيون) (CHARTERED AKUNTAN)(Geoktrooieerde Rekenmeesters)(registeraccountants)(RAGIONIERI REGISTRATI)חשבונות רואי חשבון) (This blog is non-commercial and is used here to put important news only for the educational purpose of Students doing CA and CS.
WHAT SHALL BE TREATMENT OF HIGH SEA SALES UNDER GST WHEN IMPLEMENTED IN INDIA?
High Sea Sale is to be treated as inter state trade or commerce under S.3(3) Of IGST. However as per s.5(1) proviso, tax is chargeable at the point of import. As per S.4(1) of IGST, high sea sale can not be treated as intra state supply.
No comments:
Post a Comment