01 August 2011
Mr Vaibhav, Renting out a machine is only a service.Hence it is not covered under CST Act. Again, it ilso depends on the conditions of your renting i.e.whether you handover the machine entirely to the user or you keep it your control.In your control means the driver should be your man you supply fuel and also maintain it. You ask them to do evrything,under their control, then it becomes leasing chargeable under CST Act also. MJK
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