TMI BlogClarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.X X X X Extracts X X X X X X X X Extracts X X X X ..... 22nd of November, 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except in cases 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. 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X
|