IGST exemption on inter-state movement: rigs, tools and goods on wheels treated neither supply nor service; repairs remain taxable. Inter state movement of rigs, tools and spares and motorised conveyances is to be regarded as neither as a supply of goods nor supply of service when moved between distinct persons and not for further supply of the same goods, and therefore IGST is not leviable; repairs and maintenance of such goods remain taxable under the applicable 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.
IGST exemption on inter-state movement: rigs, tools and goods on wheels treated neither supply nor service; repairs remain taxable.
Inter state movement of rigs, tools and spares and motorised conveyances is to be regarded as neither as a supply of goods nor supply of service when moved between distinct persons and not for further supply of the same goods, and therefore IGST is not leviable; repairs and maintenance of such goods remain taxable under the applicable CGST/SGST/IGST.
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