Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Note: It is a system-generated summary and is for quick reference only.