https://www.taxtmi.com/caselaws?id=369276 The movement of cranes between GST registered offices of the same entity for further supply on hire charges is considered a taxable supply under GST law. Input tax credit eligibility for the recipient office was not addressed. Movement of cranes solely for upkeepment and maintenance, without further supply, is not taxable, but GST applies to actual repairs and maintenance services. GST is applicable on the movement of both tyre-mounted and crawler cranes. The value for GST purposes is determined as 95% of the value charged by SML branches to their customers, in line with CGST Rules. en-us Fri, 15 Jun 2018 00:00:00 +0530 Sat, 29 Dec 2018 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369276 The movement of cranes between GST registered offices of the same entity for further supply on hire charges is considered a taxable supply under GST law. Input tax credit eligibility for the recipient office was not addressed. Movement of cranes solely for upkeepment and maintenance, without further supply, is not taxable, but GST applies to actual repairs and maintenance services. GST is applicable on the movement of both tyre-mounted and crawler cranes. The value for GST purposes is determined as 95% of the value charged by SML branches to their customers, in line with CGST Rules. Case-Laws GST Fri, 15 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369276