https://www.taxtmi.com/circulars?id=70939 Inter-state movement of rigs, tools, spares and goods on wheels, including cranes, between distinct persons is neither a supply of goods nor a supply of services when the movement is not for further supply of the same goods. No IGST applies to such movement, including movement for repairs or maintenance. Applicable GGST, CGST or IGST remains leviable on the repairs and maintenance services performed. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 25 Aug 2026 10:07:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=70939 Inter-state movement of rigs, tools, spares and goods on wheels, including cranes, between distinct persons is neither a supply of goods nor a supply of services when the movement is not for further supply of the same goods. No IGST applies to such movement, including movement for repairs or maintenance. Applicable GGST, CGST or IGST remains leviable on the repairs and maintenance services performed. Circulars GST - States Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=70939