High Seas Sales Governed by Customs, Not GST, Says Circular No. 33/2017-Cus Issued on August 1, 2017.

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....GST - High Seas Sales - place of supply - Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus, the issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax.....