GST dated 22.11.2017 is issued to clarify on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes].


Circular No. 21/21/2017-GST F. No. 354/320/2017 TRU (Pt ) Government of India Ministry of Finance Department of Revenue Tax Research Unit North Block, New Delhi Dated the 22ndof November, 2017 To, The Principal Chief Commissioner/ Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All)/ Director General of Systems Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goodson wheels [like cranes]- regarding. The
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