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of <h1>Goa Clarifies IGST Exemption for Inter-State Movement of Rigs and Tools Under GST Act 2017; Applies to Repairs.</h1> The Government of Goa issued a circular clarifying the exemption of Integrated Goods and Services Tax (IGST) on the inter-state movement of rigs, tools, spares, and goods on wheels, such as cranes, between distinct persons as per the Goa Goods and Services Tax Act, 2017. This movement is not considered a supply of goods or services and is not subject to IGST, except when the movement is for further supply. However, applicable CGST/SGST/IGST is levied on repairs and maintenance of such goods. Any implementation issues should be reported to the Commissioner of State Tax.
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