https://www.taxtmi.com/circulars?id=61627 Inter-State movement of conveyances between distinct persons that merely transfers the vehicle without any further supply is not a supply; IGST is therefore not leviable on such movements, but repairs and maintenance of those conveyances remain taxable under the applicable indirect tax regime (CGST/SGST/IGST). en-us Fri, 28 Jul 2017 00:00:00 +0530 Thu, 27 Jun 2019 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61627 Inter-State movement of conveyances between distinct persons that merely transfers the vehicle without any further supply is not a supply; IGST is therefore not leviable on such movements, but repairs and maintenance of those conveyances remain taxable under the applicable indirect tax regime (CGST/SGST/IGST). Circulars GST Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61627