https://www.taxtmi.com/article/detailed?id=10872 Supply of imported components by transfer of title on High Sea Sales is not treated as a supply of goods under Entry 8(b) of Schedule III to the CGST Act when title is endorsed in transit prior to customs clearance; however, any services rendered by the seller in connection with those transactions are taxable supplies under Section 7. The Appellate Authority held that it had jurisdiction to rule on this question and that Entry 8(b) covers endorsement-based goods transfers but excludes associated services. en-us Wed, 14 Dec 2022 10:46:04 +0530 Wed, 14 Dec 2022 10:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10872 Supply of imported components by transfer of title on High Sea Sales is not treated as a supply of goods under Entry 8(b) of Schedule III to the CGST Act when title is endorsed in transit prior to customs clearance; however, any services rendered by the seller in connection with those transactions are taxable supplies under Section 7. The Appellate Authority held that it had jurisdiction to rule on this question and that Entry 8(b) covers endorsement-based goods transfers but excludes associated services. Articles Goods and Services Tax - GST Wed, 14 Dec 2022 10:46:04 +0530 https://www.taxtmi.com/article/detailed?id=10872