(a) whether the Government is aware that GST model law is likely to create aberrations for transactions in the region on high seas;
(b) if so, the details thereof;
(c) whether sales on high seas that is between 12 and 200 nautical miles will be taxed twice to the IGST once as supply and latter at the time of import; and
(d) if so, the details thereof and corrective steps taken in this regard?