Inter-state transfers of rented, leased, or hired medium heavy-duty cranes are taxable under GST without usage rights transfer.

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....Supply or not - inter-state branch transfers - levy of GST - providing medium-sized heavy-duty cranes on rental/lease/ hire basis to its clients without transferring the right to use the cranes - the movement is a taxable supply - GST would be payable on the movement of both type of cranes i.e. tyre mounted cranes and crawler cranes.....