The clarifications issued in GST are being welcomed as they have the effect of resolving confusions and reducing litigation. However, sometimes the clarification tend to give rise to more disputes and more confusions. In this update, we wish to highlight the contradiction created by the recent clarification issued vide Circular No. 80/54/2018-GST dated 31.12.2018 with respect to inter-state movement of cranes, rigs, tools and spares and other machinery by a person on his own account for their su
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