High seas or bond warehouse sales  comes under which head in GSTR 1 and GSTR 3b?

Reply:  No need to report theses sales in GST returns becuase these are not supply.The following transactions to be treated as no supply (no tax payable) under Schedule III:

a. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India. 

b. Supply of warehoused goods to any person before clearance for home consumption; and

c. Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.( This is called High sea sale )