IGST on importation of tank containers lease services into India

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.

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