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of <h1>Inter-state movement of rigs and tools not subject to IGST per Section 25(4) unless for further supply.</h1> The circular clarifies that the inter-state movement of rigs, tools, spares, and goods on wheels, such as cranes, between distinct persons as per section 25(4) of the Central Goods and Services Tax Act, 2017, is not subject to Integrated Goods and Services Tax (IGST) unless the movement is for further supply of the same goods. This decision aligns with the earlier circular 1/1/2017-IGST. However, IGST, CGST, or SGST is applicable on repairs and maintenance of these goods. Any difficulties in implementing this circular should be reported to the Board.
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