Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 23-7-2017 Last Replied Date:- 25-7-2017 – Dear expert, Can you explain elaborately the position of high sea sales under the GST regime. Thanks iin advance. – Reply By Ganeshan Kalyani – The Reply = In my view it is export of goods. Export can happen with payment of GST or without payment of GST. – Reply By THYAGARAJAN KALYANASUNDARAM – The Reply = Dear expert, As per sec 5(2) of CST act, when the importer import the goods instead of taking delivery from customs, they will transfer the title and the original buyer will file the bill of entry with the respective authority after paying the duty and fees. And subsequently the importer will issue the invoice to the buy
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