https://www.taxtmi.com/forum/issue?id=112417 High sea sales are treated as imports and IGST is payable once at the time the bill of entry is filed, based on the value declared reflecting the high sea purchase; importation is subject to applicable customs duties plus IGST, and subsequent domestic resale by the importer does not attract CGST/SGST or a second IGST charge. en-us Sun, 23 Jul 2017 07:22:27 +0530 Thu, 23 Jan 2025 15:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112417 High sea sales are treated as imports and IGST is payable once at the time the bill of entry is filed, based on the value declared reflecting the high sea purchase; importation is subject to applicable customs duties plus IGST, and subsequent domestic resale by the importer does not attract CGST/SGST or a second IGST charge. Discussion-Forum GST Sun, 23 Jul 2017 07:22:27 +0530 https://www.taxtmi.com/forum/issue?id=112417