https://www.taxtmi.com/forum/issue?id=112779 High sea sales are treated as imports for GST purposes and therefore attract integrated GST in addition to customs levies. Such transactions should be reported in periodic returns as import-linked supplies-shown in purchase return schedules (GSTR-2 Column 5) and, when applicable, classified as B2B outward supplies. Whether a high sea sale is exempt depends on satisfying statutory exemption conditions rather than the mere fact of being a high sea sale. en-us Thu, 07 Sep 2017 05:17:41 +0530 Thu, 23 Jan 2025 15:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112779 High sea sales are treated as imports for GST purposes and therefore attract integrated GST in addition to customs levies. Such transactions should be reported in periodic returns as import-linked supplies-shown in purchase return schedules (GSTR-2 Column 5) and, when applicable, classified as B2B outward supplies. Whether a high sea sale is exempt depends on satisfying statutory exemption conditions rather than the mere fact of being a high sea sale. Discussion-Forum GST Thu, 07 Sep 2017 05:17:41 +0530 https://www.taxtmi.com/forum/issue?id=112779