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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Inter state movement of conveyances not a supply, so IGST not payable; repairs and maintenance remain taxable.</h1> The inter-state movement of conveyances between distinct registered persons is not to be treated as a supply and IGST will not be payable on such movements except where the movement is for further supply of the same conveyance; repairs and maintenance on such conveyances are taxable and subject to applicable Central/State GST or IGST.

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