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

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..... ols and spares, and all goods on wheels [like cranes] The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [except in cases where such movement is for further supply of the same conveyance] was .....

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..... ments. 3. In this context, it is also reiterated that applicable CGST/SGST/IGST, as the case may be, 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 Commissioner. 5. This Circular shall be deemed to have come into force with effect from 22.11.2017. Sd/- (Smaraki Mahapatra) Commissio .....

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