Question8: Whether a GST is charged for transfer of capital goods (Machinery) for production between two distinct persons. Or its exempted according to the circular dated-Circular No. 21/21/2017-GST -Subject: Clarification on Interstate movement of rigs, tools and spares, and all goods on wheels [like cranes] '

Answer: Please note that the circular mentioned in mail is issued for limited purposes to avoid GST related problems in case of temporary movements of certain goods for specific purposes It will be more clear if you will read circular no 1/1/17 given in IGST section of Lawcrux GST So the movement of capital goods other then given in circular will be subjected to Tax You have to pay tax on movement of machinery (not on wheels) (Reply dt. 27/11/2017)