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    <title>IGST Exemption under GST [As per discussions in the 16th GST Council Meeting held on 11th June, 2017]</title>
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    <description>IGST exemptions cover specified imports under bilateral bus service agreements (passenger buses and related spares, fuel and consumables), technical temporary imports/re imports for certification or testing under prescribed customs notifications and bond conditions (notably for diamonds), and treat inter state movement of means of transport between distinct persons as neither supply of goods nor services-so not leviable to IGST-while repairs and maintenance of those conveyances remain taxable.</description>
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