https://www.taxtmi.com/circulars?id=57459 Inter state movement of rigs, tools and spares and goods on wheels between distinct persons is to be treated as neither a supply of goods nor a supply of services and thus not leviable to IGST, except where movement is for further supply of the same goods; repairs and maintenance on such goods remain taxable under CGST/SGST/IGST and implementation difficulties should be reported to the Commissioner. en-us Mon, 17 Sep 2018 00:00:00 +0530 Thu, 27 Sep 2018 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57459 Inter state movement of rigs, tools and spares and goods on wheels between distinct persons is to be treated as neither a supply of goods nor a supply of services and thus not leviable to IGST, except where movement is for further supply of the same goods; repairs and maintenance on such goods remain taxable under CGST/SGST/IGST and implementation difficulties should be reported to the Commissioner. Circulars GST - States Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57459