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    <title>Renting of Tipper</title>
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    <description>Renting of machinery such as JCBs and tippers is a taxable service distinct from goods and attracts the standard GST rate for services. A dealer on the composition scheme for goods cannot apply the composition levy to services; service turnover must be measured against the statutory service turnover threshold and, if not within that facility, the composition rate for goods does not apply to renting services.</description>
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