https://www.taxtmi.com/caselaws?id=431379 The AAAR, UP ruled on the scope of advance ruling regarding high sea sales and place of supply. The Authority held that supply of imported goods (pneumatic conveying system components) by the appellant to customers on high sea sales basis will not be treated as supply of goods under entry 8(b) of Schedule III, CGST Act, 2017 as amended from 01.02.2019. However, any related supply of services will fall under the purview of supply as defined under Section 7 of the CGST Act, making it taxable under GST provisions. en-us Fri, 14 Oct 2022 00:00:00 +0530 Fri, 11 Apr 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431379 The AAAR, UP ruled on the scope of advance ruling regarding high sea sales and place of supply. The Authority held that supply of imported goods (pneumatic conveying system components) by the appellant to customers on high sea sales basis will not be treated as supply of goods under entry 8(b) of Schedule III, CGST Act, 2017 as amended from 01.02.2019. However, any related supply of services will fall under the purview of supply as defined under Section 7 of the CGST Act, making it taxable under GST provisions. Case-Laws GST Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431379