GST on leasing of Tank Containers taken from a supplier located outside India

In re Deccan Transcon Leasing Private Limited (GST AAAR Telangana) Is GST liable to be paid on leasing of Tank Containers taken from a supplier located outside India and the tank containers do not reach India ? Yes, The applicant is liable to pay IGST on Importation of lease services into India in the light of the above discussion. As per the Provisions of Section 13 of IGST Act, 2017 where the location of the supplier of services or recipient of services is located outside India, the place of supply is the location of recipient of services. Therefore, the transaction is taxable under reverse ...