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    <title>GST on movement of Cranes -reg</title>
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    <description>GST applicability for moving heavy cranes between states depends on whether the activity is a taxable supply characterised as hire, lease, or a &quot;right to use&quot; of tangible goods under the GST framework. Current commentary treats such transactions under the erstwhile right to use of tangible goods, but final tax treatment awaits the enacted GST law and rules, with incidence hinging on supply characterisation and supplier contractual arrangements.</description>
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