Goods in Transit — The issue pertaining to inter-state movement of rigs, tools and spares, and allmods on wheels[like cranes] was discussed in GST Council's meeting held on 10th November, 2017 and the Council recommended that the circular 1/1/2017-IGST shall mutatis mutandis apply to inter-state movement of such goods, and except in cases where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated 'neither as a supply of goods or supply of service', and consequently no IGST would be applicable on such movements. — Larsen And Toubro Limited Vs. The Commissioner, Assistant State Tax Officer [2020] 21 TAXLOK.COM 040 (Kerala)