Circular 1/1/2017 - Integrated Tax
Date: July 7, 2017
File No: F.No.354/119/2017–TRU(Pt)
Subject
Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance
Content
The issue relating to levy of IGST exemption on inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance, between distinct persons as specified in section 25(4) of the Central 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 supply of th…