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High Sea Sales of imported goods not a "goods" supply under GST; related services are taxable per Section 7 CGST Act.
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....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 "goods" - However, the supply of "services" in relation thereto, if any, will fall under the purview of "supply" as defined under Section 7 of the CGST Act. - AAAR....