Summary
IFSCA Notification IFSCA/GN/2026/017, published in the Gazette on 29 October 2026, recognises operating and hybrid leasing of GPUs, AI accelerators and rack-scale AI systems as a financial product in IFSCs. Linked servers, storage and networking qualify only when dedicated to the GPUs, and facility-wide equipment is left out.
What it means for you
Leasing and finance companies in GIFT City can now build GPU and AI infrastructure leasing businesses, though the tax treatment is yet to be clarified.
This summary is general information, not legal advice. The outcome of any case depends on its facts; read the source and take advice before acting.
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