Circular 21/21/2017 - Central Tax
Date: November 22, 2017
File No: F. No. 354/320/2017 –TRU (Pt )
Subject
Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]
Content
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 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 the same conveyance] was examined and a circular 1/1/2017-IGST dated 7.7.2017, w…