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

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..... Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding. The issue of Integrated Goods and Services Tax exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Goa Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenanc .....

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..... 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 should be brought to the notice of the undersigned. (Dipak M. Bandekar) Commissioner of State .....

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