Inter-State conveyance movement carrying goods / passengers or for repairs, not "supply", clarifies CBEC

Inter-State movement of conveyances such as trains, buses, aircrafts for (a) carrying goods or passengers or both, or (b) for repairs and maintenance (except where the movement is for further supply of same conveyance) between distinct persons, neither a supply of services nor supply of goods, and hence, not liable to IGST; However, applicable CGST/SGST/IGST, as the case may be, shall be leviable on repairs and maintenance done for such conveyance : CBEC Circular...