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

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.... Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes] The issue of IGST exemption on inter-state movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Gujarat Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [except in cases where such movement is for further ....