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Inter-state movement of various modes of conveyance, between distinct person shall be treated "neither as supply of goods nor supply of service" and therefore would not be liable to IGST.

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)

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