WebNov 2, 2024 · · High Seas Sale Agreement Copy on Non-Judicial Stamp Paper of requisite value as per the State Stamp Duty Act. · Copy of Import Bill, Bill of Lading & Airways Bill, … WebHigh Sea sales (HSS) is a sale carried out by the actual consignee (ie, the consignee shown in the Bill of Lading) to another buyer while the goods are yet on high seas or after their dispatch from the port of loading (POL) and before their arrival at …
High Sea Sales - Indirect Tax implication and how to save …
WebApr 22, 2014 · 2. All documents of imports issued by the shipper of the goods. 3. Letter address to the Customs authorities signed by the both parties buyer and seller on their letter head stating that the buyer has purchased from the seller the goods on high sea sale basis and the seller has sold the goods to the buyer on the high seas sale basis. 4. WebJun 27, 2024 · High Sea Sales (hereinafter referred to as “HSS” for the sake of brevity) is a sale carried out between the original importer and another buyer, while the goods are in … is the challenge on netflix
High Sea Sales- Procedure & Implications under GST & Customs
Webcustoms duty and hence, the sales effected by the appellant to the end-buyers could not be said to be high sea sales. 4. The appellant felt aggrieved of the orders so passed by the CTO but, instead of availing the statutory remedy of appeal, chose to challenge the same by way of writ petitions in the High Court. These writ petitions have been WebApr 11, 2024 · High Sea Sale Agreement A High Sea Sale Agreement entered between high sea buyer and high sea sellerbefore arriving cargo at territorial jurisdiction of importing country. Means, the high sea sale agreement must be dated before arrival of goods at a territorial border of an importing country. What is Territorial Border of a country? WebJan 28, 2024 · As, High Sea Sales take place outside India, IGST is not leviable. 10. The newly substituted Article 286 of the Indian Constitution provides restrictions as to imposition of tax on the sale or purchase of goods, as under: Article 286. (1) No law of a State shall impose, or authorise the imposition of, a tax on the supply of goods or of services ... igny conservatoire