Inter-State Movement of Crane for own use Not Taxable Under GST: Allahabad HC

Earth Minerals Vs State of U.P. And 2 Others (Allahabad High Court) Factual Background Earth Minerals was awarded a works contract by SBCC Buildcon Private Limited on May 1, 2025, for executing embankment works on the 6-lane Greenfield Varanasi-Ranchi-Kolkata Highway in Bihar under the Bharatmala Pariyojana. The contract necessitated the transfer of a Motor Grader (a capital asset and ‘goods on wheels’) from its unit in Rajasthan to the project site in Bihar for self-use. During its journey, the vehicle was intercepted by the tax authorities in Uttar Pradesh. An initial discrepan...