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    <title>High Sea Sales of imported goods not a &quot;goods&quot; supply under GST; related services are taxable per Section 7 CGST Act.</title>
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    <description>Supply of goods on High Sea Sales - Supply of goods or supply of services - Supply of imported goods on High Sea Sales basis will not be treated as supply of &quot;goods&quot; - However, the supply of &quot;services&quot; in relation thereto, if any, will fall under the purview of &quot;supply&quot; as defined under Section 7 of the CGST Act. - AAAR</description>
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      <description>Supply of goods on High Sea Sales - Supply of goods or supply of services - Supply of imported goods on High Sea Sales basis will not be treated as supply of &quot;goods&quot; - However, the supply of &quot;services&quot; in relation thereto, if any, will fall under the purview of &quot;supply&quot; as defined under Section 7 of the CGST Act. - AAAR</description>
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