Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding

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..... hi Dated the 7th of July, 2017 To, The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Subject: Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance- regarding. The issue relating to levy of IGST exemption on inte .....

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..... nion territory or more than one State or Union territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. c) Schedule I to the said Act specifies situations where activities are to be treated as supply even if made without consideration which also includes supply of goods or services or both between related persons or between distinct p .....

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..... ners, viii. Aircrafts, (a) carrying goods or passengers or both; or (b) for repairs and maintenance, [except in cases where such movement is for further supply of the same conveyance] was discussed in GST Council s meeting held on 11th June, 2017 and the Council recommended that such inter-state movement shall be treated neither as a supply of goods or supply of service and therefore not b .....

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