Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.

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..... ipal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding. The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of .....

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..... upply 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. 3. In this context, it is also reiterated that applicable CGST/SGST/IGST, as the case maybe, is leviable on repairs and maintenance done for such goods. 4. Difficulty if any, in the implementation of the circular .....

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