Inter-state movement of conveyances not treated as supply, so IGST not leviable while repairs remain taxable. Inter-State movement of conveyances between distinct persons that merely transfers the vehicle without any further supply is not a supply; IGST is therefore not leviable on such movements, but repairs and maintenance of those conveyances remain taxable under the applicable indirect tax regime (CGST/SGST/IGST).
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 conveyances not treated as supply, so IGST not leviable while repairs remain taxable.
Inter-State movement of conveyances between distinct persons that merely transfers the vehicle without any further supply is not a supply; IGST is therefore not leviable on such movements, but repairs and maintenance of those conveyances remain taxable under the applicable indirect tax regime (CGST/SGST/IGST).
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