IGST exemption on inter state movement of rigs and goods on wheels, with taxability reserved for repairs and maintenance. Inter state movement of rigs, tools and spares and goods on wheels between distinct persons is to be treated as neither a supply of goods nor a supply of services and thus not leviable to IGST, except where movement is for further supply of the same goods; repairs and maintenance on such goods remain taxable under CGST/SGST/IGST and implementation difficulties should be reported to the Commissioner.
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.
IGST exemption on inter state movement of rigs and goods on wheels, with taxability reserved for repairs and maintenance.
Inter state movement of rigs, tools and spares and goods on wheels between distinct persons is to be treated as neither a supply of goods nor a supply of services and thus not leviable to IGST, except where movement is for further supply of the same goods; repairs and maintenance on such goods remain taxable under CGST/SGST/IGST and implementation difficulties should be reported to the Commissioner.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
