Key requirements
The container must be used or intended for international goods transportation and comply with the Eighth Schedule requirements. Sale and lease use the specified section 21(3)(v) route, while qualifying repair, maintenance and management use section 21(3)(w). Do not infer eligibility merely from a container’s physical shape or a foreign customer address. Keep the qualifying specifications, contract and intended-use evidence. Local-only equipment or a service outside the prescribed category requires ordinary GST analysis. The linked container guide explains how the requirements connect to the particular supply rather than granting a general exemption to the logistics industry.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
Read the official source ↗