TMI BlogSupply of goods on High Sea Sales - Supply of goods or supply of services - Supply of imported goods on...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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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