Deccan Transco Leasing Private Limited ., In re
Date: August 17, 2021
Subject Matter
GST liable to be paid on leasing of tank containers taken form a supplier who is located outside India and the tank containers do not reach India
Summary
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 Indi…
1. M/s. Deccan Transco Leasing Private Limited, Block -2 (DG-6) Flat No. :103, Raintree Park, Spinal Road, Kukatpally, Hyderabad – 500 072 Telangana. (GSTIN No. 36AABCL4306J1ZN) has filed an application in FORM GST ARA-01 under Section 97(1) of TGST Act, 2017 read with Rule 104 of CGST/TGST Rules. 2. At the outset, it is made clear that the provisions of both the CGST Act and the TGST Act ar…