https://www.taxtmi.com/circulars?id=57397 Inter-state movement of rigs, tools and spares and goods on wheels not intended for further supply is treated neither as a supply of goods or supply of service, so no IGST is leviable on such movements; however, CGST/SGST/IGST remains applicable on repairs and maintenance performed on those goods. en-us Wed, 13 Dec 2017 00:00:00 +0530 Tue, 11 Sep 2018 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57397 Inter-state movement of rigs, tools and spares and goods on wheels not intended for further supply is treated neither as a supply of goods or supply of service, so no IGST is leviable on such movements; however, CGST/SGST/IGST remains applicable on repairs and maintenance performed on those goods. Circulars GST - States Wed, 13 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57397