https://www.taxtmi.com/circulars?id=57182 Inter state movement of rigs, tools and spares and other goods on wheels between distinct persons, when not for further supply of the same asset, is to be treated neither as a supply of goods nor a supply of services and is not leviable to IGST; however, CGST/SGST/IGST remain leviable on repairs and maintenance carried out on such goods. en-us Wed, 07 Feb 2018 00:00:00 +0530 Mon, 16 Jul 2018 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57182 Inter state movement of rigs, tools and spares and other goods on wheels between distinct persons, when not for further supply of the same asset, is to be treated neither as a supply of goods nor a supply of services and is not leviable to IGST; however, CGST/SGST/IGST remain leviable on repairs and maintenance carried out on such goods. Circulars GST - States Wed, 07 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57182