https://www.taxtmi.com/article/detailed?id=15750 High seas sales involve transfer of imported goods by endorsement of the bill of lading while goods remain in transit before customs clearance. Under GST, such transactions are treated as neither a supply of goods nor a supply of services; customs duty and IGST arise at the port, and port-paid IGST may be available as input tax credit. Specified petroleum products remain within the Central Sales Tax framework. A valid claim depends on timely transit-stage documentation, and a bill of entry filed in the original importer's name is inconsistent with a later claim of a prior high seas transfer. en-us Wed, 21 Jan 2026 08:50:27 +0530 Wed, 21 Jan 2026 08:50:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15750 High seas sales involve transfer of imported goods by endorsement of the bill of lading while goods remain in transit before customs clearance. Under GST, such transactions are treated as neither a supply of goods nor a supply of services; customs duty and IGST arise at the port, and port-paid IGST may be available as input tax credit. Specified petroleum products remain within the Central Sales Tax framework. A valid claim depends on timely transit-stage documentation, and a bill of entry filed in the original importer's name is inconsistent with a later claim of a prior high seas transfer. Articles Goods and Services Tax - GST Wed, 21 Jan 2026 08:50:27 +0530 https://www.taxtmi.com/article/detailed?id=15750