Goods and Services Tax – 21/21/2017 – Dated:- 22-11-2017 – 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 distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both;
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