https://www.taxtmi.com/forum/issue?id=118349 Bill-to-ship-to arrangements may be acceptable under GST if genuine and supported by intermediate invoicing showing an actual sale, enabling the consignee to clear goods. Under Customs law, ownership in the customs area vests with the state until an importer claims goods; recognized mechanisms such as high seas sale or in-bond transfer require the ultimate buyer to file the home-consumption Bill of Entry and pay duties, so proper customs documentation is necessary for a party other than the billed party to clear the goods. en-us Sat, 28 Jan 2023 22:50:12 +0530 Thu, 23 Jan 2025 15:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118349 Bill-to-ship-to arrangements may be acceptable under GST if genuine and supported by intermediate invoicing showing an actual sale, enabling the consignee to clear goods. Under Customs law, ownership in the customs area vests with the state until an importer claims goods; recognized mechanisms such as high seas sale or in-bond transfer require the ultimate buyer to file the home-consumption Bill of Entry and pay duties, so proper customs documentation is necessary for a party other than the billed party to clear the goods. Discussion-Forum GST Sat, 28 Jan 2023 22:50:12 +0530 https://www.taxtmi.com/forum/issue?id=118349