https://www.taxtmi.com/forum/issue?id=116128 Whether a post-sale differential invoice for a high seas sale attracts GST turns on characterisation: endorsements of title under Schedule III are treated neither as supply nor service and may fall outside GST, but transitional rules preserving tax liability where VAT or other indirect taxes were leviable can render the differential amount taxable; customs valuation and BOE under valuation may trigger customs duty and IGST consequences for the importer, while the high seas seller may not be required to charge GST. en-us Wed, 11 Mar 2020 18:39:46 +0530 Thu, 23 Jan 2025 15:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116128 Whether a post-sale differential invoice for a high seas sale attracts GST turns on characterisation: endorsements of title under Schedule III are treated neither as supply nor service and may fall outside GST, but transitional rules preserving tax liability where VAT or other indirect taxes were leviable can render the differential amount taxable; customs valuation and BOE under valuation may trigger customs duty and IGST consequences for the importer, while the high seas seller may not be required to charge GST. Discussion-Forum GST Wed, 11 Mar 2020 18:39:46 +0530 https://www.taxtmi.com/forum/issue?id=116128