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Wednesday, May 10, 2017
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.
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