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of <h1>Clarification on Tax for Inter-State Movement of Rigs and Tools: No IGST Unless for Further Supply, Maintenance Taxed.</h1> The circular clarifies the tax implications on the inter-state movement of rigs, tools, spares, and goods on wheels, such as cranes. It states that such movements are not considered a supply of goods or services, and thus, no Integrated Goods and Services Tax (IGST) is applicable unless the goods are moved for further supply. However, applicable Central GST (CGST), State GST (SGST), or IGST will be levied on repairs and maintenance of these goods. The circular requests that this information be disseminated to relevant trade and industry associations within the jurisdiction of the CGST Commissionerate Jabalpur.
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