No GST on inter-state movement of rigs, tools & spares, except repairs & further supply

Finance Ministry (TRU) clarifies that inter-state movement of rigs, tools and spares, and all goods on wheels (like cranes) except in cases where movement thereof is for further supply of same goods, shall be treated ‘neither as a supply of goods or supply of service’ and consequently, no GST would be applicable; However, reiterates that applicable CGST / SGST / IGST, as the case may be, is leviable on repairs and maintenance done for such goods : Finance Ministry Circula...