No GST on Goods sold on high seas sale basis : AAR

In Re. M/s. BASF India Ltd. (GST AAR Maharashtra)

Q1. Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs clearance in India. Whether IGST will be leviable on such sale effected by the Applicant to customers who are known to them at the time of placing order on the overseas party?

A.1 Answered in t

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