AAR : Crane moved from HO to branch for further supply, taxable, however, such movement for repairs not 'supply'

Movement of tyre mounted & crawler cranes from one GST registered office to another of the applicant for further supply on hire charges to customers, is a taxable supply, liable to GST; Notes that, applicant is engaged in providing medium-sized heavy duty cranes on rental/lease/hire basis to its clients without transferring the right to use cranes whereby entire operation crew is provided by applicant and cranes are deployed across India as per customer’s requirements; ...