Applicability of GST on high sea sale

what about amendment made in the CTA in Budget 2017 through clause 100 adding new Section 3(8A) to CTA,sanctioning levy of IGST on the warehoused goods if sold before home clearance on a value at which the warehoused goods are sold or the transaction value determined as pe Section 14 of CA,62 including customs duty whichever is higher.
Perhaps the Revenue did not have an occasion to bring it up or what since the A/R was given before the amendment could take effect or pertains to a period prior to it.
The valuation of high sea sales for the purpose of charging IGST is no longer appears res integra and the question of non-applicability of IGST on high seas margin can only remain a wishful thinking and not a legal reality, in view of the above Buget change one would think.
K.Srinivasan
Chennai

Sonal Arora 04/05/2018