Trade Notice No. 10/2017, Integrated Tax (GST-Circulars)

Sub: IGST - Clarification on inter-State movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance - Reg.

Attention of the Trade and the genera] public is invited to the Circular No.1/1/2017-IGST dated 07.07.2017 issued by the Central Board of Excise & Customs (CBEC) regarding lew of IGST on inter-State movement of various modes of conveyance, carrying goods or passengers or for repairs and maintenance.

2. In the aforesaid Circular, it is clarified that 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 Trains, Buses, Trucks, etc. which does not involve any further supply of such conveyance carrying goods or passengers or both may not be treated as supply and consequently IGST will not be payable on such supply. However, it is further clarified therein that applicable CGST/ SGST/IGST, as the case may be, shall be leviable on repairs and maintenance done for such conveyance.

3. This Trade Notice is being issued so as to sensitise the Trade and field formations about the clarification issued by the CBEC on the subject matter. For Complete details, please refer to the above-mentioned Circular No. 01/01/2017-IGST dated 07.07.2017, the text of which is given in the to this Trade Notice. The Circular can also be accessed on the website 'www.cbec.gov.in'.

4. The Trade & Industry Associations / Chamber of Commerce are requested to bring the contents of this Trade Notice to the notice of all their members.

(Issued from file C.No.TV/16/25/2017-GST Pol.)

(S. SRIMATHI)

JOINT COMMISSIONER