Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]. - GST - States - Trade Notice No. 14/2017-18

OFFICE OF THE COMMISSIONER, GOODS SERVICES TAX HQRS. GST BHAWAN, NAPIER TOWN, JABALPUR (M.P.) 482001 C.No. IV(16)01/Trade Notice/HQ/JBP/Tech/2017-18 Trade Notice No. 14/2017-18 Dated 13.12.2017 Sub: Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] - Regarding. Kind attention is invited to Circular No.21/21/2017-GST dated 22.11.2017 issued under F.No.354/320/2017-TRU(Pt) (COPY ENCLOSED)by the Under Secretary (TRU) Government of India, Ministry of Finance, Department of Revenue, Tax Research Unit, North Block, New Delhi. 02. Vide above referred Circular that the Council has recommended that the Circular 1/1/2017-IGST dated 7/7/2017 shall mutatis mutandis apply to inter-state movement of rigs, tools and spares and all goods on wheels [like cranes] except in case where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated neither as a supply of goods or supply of service, and consequently no IGST would be applicable on such movements. 03. Applicable CGST/SGST/IGST, as the case may be, is leviable on repairs and maintenance done for such goods. 04. The contents of the aforesaid Circular may please be brought to the notice of all Trade/Industry/Trade Associations/Chambers of Commerce and Industry/Members of RAC and all others concerned under the jurisdiction of CGST Commissionerate Jabalpur. Sd/- (P.K. AGARWAL) COMMISSIONER