https://www.taxtmi.com/forum/issue?id=114324 Classification of supply and installation of an EOT crane under GST turns on whether the crane, after erection, is treated as movable property or as immovable property under the works contract definition. If the contractor supplies and installs both gantry beams and crane or effects site specific assembly akin to erection of immovable property, the transaction is likely characterised as a works contract; if the crane is a prefabricated, dismantlable unit mounted on client provided supports, it is likely treated as supply of goods. Contractual allocation and factual permanence are determinative. en-us Sun, 18 Nov 2018 18:56:57 +0530 Thu, 23 Jan 2025 15:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114324 Classification of supply and installation of an EOT crane under GST turns on whether the crane, after erection, is treated as movable property or as immovable property under the works contract definition. If the contractor supplies and installs both gantry beams and crane or effects site specific assembly akin to erection of immovable property, the transaction is likely characterised as a works contract; if the crane is a prefabricated, dismantlable unit mounted on client provided supports, it is likely treated as supply of goods. Contractual allocation and factual permanence are determinative. Discussion-Forum GST Sun, 18 Nov 2018 18:56:57 +0530 https://www.taxtmi.com/forum/issue?id=114324