Inter-state transfers of rented, leased, or hired medium heavy-duty cranes are taxable under GST without usage rights transfer.
Case-Laws
GST
Supply or not – inter-state branch transfers – levy of GST – providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right to use the cranes – the movement is a taxable supply – GST would be payable on the movement of both type of cranes i.e. tyre mounted cranes and crawler cranes.
TMI Updat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =