Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance

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CBEC through Circular No. 1/1/2017-IGST examines 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 the same conveyance] and clarified that the inter-state movement of goods like movement of various modes of conveyance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, including the ones specified at (i) to (viii) of para 3 (of circular), may not be treated as supply and consequently IGST will not be payable on such supply.

 

For Circular Please Refer: http://www.cbec.gov.in/resources//htdocs-cbec/gst/igst-circu-1.pdf

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