GST: Zero-rating of Sale & Lease of Containers and Container Services (PDF, 219KB)
Where the supply qualifies as an international service under Section 21(3) of the GST Act,
you may zero-rate the supply of service (i.e. charge GST at 0%).
On this page:
Sale & lease of air & sea containers
Qualifying criteria to zero-rate
The containers:
- are used or to be used for international transportation of goods; and
- comply with the prescribed requirements in the Eighth Schedule of GST (International Services) Order.
Please refer to paragraph (v) in Section 21(3) of the GST Act.
Relevant section for zero-rating
S21(3)(v) of the GST Act
Certain services (e.g. repair and maintenance)
Certain services comprising the repair, maintenance or management of any air or sea containers.
Qualifying criteria to zero-rate
The containers:
- are used or to be used for international transportation of goods; and
- comply with the prescribed requirements in the Eighth Schedule of GST (International Services) Order.
Please refer to paragraph (w) in Section 21(3) of the GST Act.
Relevant section for zero-rating
S21(3)(w) of the GST ActFor more information, please refer to the e-Tax guide on GST: Zero-rating of Sale & Lease of Containers and Container Services (PDF, 127KB).