Major area of the circular can be referred as below (for easy reference):
""....... and except in cases where movement of such goods is for further supply of the same goods, such inter-state movement shall be treated 'neither as a supply of goods or supply of service,' and consequently no IGST would be applicable on such movements.
In this context, it is also reiterated that applicable CGST/SGST/IGST, as the case maybe, is leviable on repairs and maintenance done for such goods"...""
For reading full circular please refer link - http://www.cbec.gov.in/resources//htdocs-cbec/gst/circularno-21-cgst.pdf
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