Inter state movement of conveyances not a supply, so IGST not payable; repairs and maintenance remain taxable. 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.