Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.

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....pal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding. The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of ....