Tag Archives: High Sea Sale

No Advance Ruling can be given on High Sea Sale & Place of Supply :GUJARAT AAR

By | June 13, 2018

The issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax. As the ‘place of supply’ is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues.… Read More »