Circulars IGST

Clarification on Inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance

Circular No. 1/1/2017-IGST (07/07/2017)

The issue relating to levy of IGST exemption on inter-state movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance, between distinct persons as specified in section 25(4) of the Central Goods and Services Tax Act, 2017, carrying goods or passengers or both; or for repairs and maintenance, [exc...

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