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%).
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Sale & lease of air & sea containers

Qualifying criteria to zero-rate

The containers:

  1. are used or to be used for international transportation of goods; and
  2. comply with the prescribed requirements in the Eighth Schedule of GST (International Services) Order.

Please refer to paragraph (v) in the extract of Section 21 of the GST Act (PDF, 203KB).

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:

  1. are used or to be used for international transportation of goods; and
  2. comply with the prescribed requirements in the Eighth Schedule of GST (International Services) Order.

Please refer to paragraph (w) in the extract of Section 21 of the GST Act(PDF, 203KB).

Relevant section for zero-rating

S21(3)(w) of the GST Act

For more information, please refer to the e-Tax guide on GST: Zero-rating of Sale & Lease of Containers and Container Services (PDF, 127KB).

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