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Movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as "taxable supply" under GST law

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Section 15, 16(2), 24(i), 25(4), of CGST, 2017; section 12(2) of IGST Act,2017 - Levy of GST – The Applicant is engaged in the business of providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right to use the cranes. SML has pan-India presence and cranes are deployed across India as per the requirements of customers. Applicant operates these cranes on wet lease basis (own, operate and maintain) and provides the entire operating crew, such as crane operators, riggers, helpers, mechanicals, engineers, etc., whenever a crane is given on rent. SML has a large fleet of more than 400 cranes ranging from 40 MT to 800 MT lifting capacity. All cranes have been imported from various countries such as USA, Germany, Japan, Singapore, China, etc. The Applicant sought Advance Ruling on the various question in respect of levy of GST. The Authority answered that Movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as "taxable supply" under GST law.—Sanghvi Movers Limited, In Re… [2018] 02 TAXLOK.COM 380 (AAR-Maharashtra)