UPDATED CIRCULARS RELATED TO IGST

The following are latest updates regarding CIRCULARS RELATED TO IGST.

1. Circular No. 01/2017 - IGST Dated.07.07.2017, F.No. 354/119/2017 -TRU (Pt)

Regarding clarification on Inter-state movement of Various modes of conveyance, carrying goods or passengers or for repairs and maintenance.

“the inter- state movement of goods like movement of various modes

of conveyance, between distinct persons as specified in section

25(4) of the Central Goods and Services Tax Act, 2017, including the ones specified at (i) to (viii) of para 3, may not be treated as supply and consequently IGST will not be payable on such supply.”