Inter-state movement of rigs and goods on wheels treated as neither supply, so no IGST on non-supply movements. Inter-state movement of rigs, tools and spares and goods on wheels not intended for further supply is treated neither as a supply of goods or supply of service, so no IGST is leviable on such movements; however, CGST/SGST/IGST remains applicable on repairs and maintenance performed on those goods.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Inter-state movement of rigs and goods on wheels treated as neither supply, so no IGST on non-supply movements.
Inter-state movement of rigs, tools and spares and goods on wheels not intended for further supply is treated neither as a supply of goods or supply of service, so no IGST is leviable on such movements; however, CGST/SGST/IGST remains applicable on repairs and maintenance performed on those goods.
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