Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.
21/21/2017 Dated:- 22-11-2017 CGST – Circulars / Ordes
GST
Circular No. 21/21/2017-GST
F. No. 354/320/2017 -TRU (Pt )
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated the 22nd of November, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems
Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.
The issue of IGST exemption on inter-state movement of various modes of conveyance, between
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