https://www.taxtmi.com/circulars?id=62433 Inter state movement of rigs, tools and spares and motorised conveyances is to be regarded as neither as a supply of goods nor supply of service when moved between distinct persons and not for further supply of the same goods, and therefore IGST is not leviable; repairs and maintenance of such goods remain taxable under the applicable CGST/SGST/IGST. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62433 Inter state movement of rigs, tools and spares and motorised conveyances is to be regarded as neither as a supply of goods nor supply of service when moved between distinct persons and not for further supply of the same goods, and therefore IGST is not leviable; repairs and maintenance of such goods remain taxable under the applicable CGST/SGST/IGST. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62433