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IGST on importation of tank containers lease services into India
Case Law Details
- Case Name
- In re Deccan Transco Leasing Private Limited (GST AAR Telangana)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Telangana, Advance Rulings
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In re Deccan Transco Leasing Private Limited (GST AAR Telangana)
Is GST liable to be paid on leasing of tank containers taken form a supplier i e., lessor who is located outside India and the tank containers do not reach India? As it is finance lease, it is supply of goods and tank containers do not reach the Indian Territory.
Yes. The applicant is liable to pay IGST on importation of lease services into India in light of the above discussion.
Read AAAR Order : GST on leasing of Tank Containers taken from a supplier located outside India
FULL TEXT OF THE ORDER OF AUTHORITY OF ADVANCE RULING, ...
