https://www.taxtmi.com/circulars?id=56459 Inter state movement of rigs, tools and spares and other goods on wheels is to be treated neither as a supply of goods nor a supply of service for IGST purposes where the movement is not for further supply of the same goods; the treatment in circular 1/1/2017 IGST applies mutatis mutandis. Applicable CGST/SGST/IGST remains leviable on repairs and maintenance of such goods. en-us Wed, 22 Nov 2017 00:00:00 +0530 Wed, 22 Nov 2017 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56459 Inter state movement of rigs, tools and spares and other goods on wheels is to be treated neither as a supply of goods nor a supply of service for IGST purposes where the movement is not for further supply of the same goods; the treatment in circular 1/1/2017 IGST applies mutatis mutandis. Applicable CGST/SGST/IGST remains leviable on repairs and maintenance of such goods. Circulars GST Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56459