IGST exemption on inter state movement: no IGST where movement isn't for further supply; repairs remain taxable. Inter state movement of rigs, tools and spares and other goods on wheels is to be treated neither as a supply of goods nor a supply of service for IGST purposes where the movement is not for further supply of the same goods; the treatment in circular 1/1/2017 IGST applies mutatis mutandis. Applicable CGST/SGST/IGST remains leviable on repairs and maintenance of such goods.