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Finance & Law Explained in 2 Minutes

Circular 1/1/2017-IGST

Reviewed 2026-07-19Robots: noindex,followOfficial law prevails

In brief

Circular 1/1/2017-IGST (2017-07-07)

Inter-State movement of conveyances for carrying goods/passengers, repairs and maintenance.

Legal anchor: IGST sections 7 to 13. Status: Official archive.

Official source: Open IGST notifications on the CBIC-GST portal and verify the exact notification PDF and Gazette number.

Application checklist

  • Confirm exact official PDF and Gazette number
  • Check amendment, supersession and saving clauses
  • Fix the transaction period and supply/product class
  • Map rate, exemption, reverse charge or procedure to the correct form
  • Retain calculations and evidence

Professional alert

Notification entries are transaction-date instruments. Never apply the latest rate or exemption retrospectively without an express legal basis.

Source and review trail

Use the current official instrument, portal or regulator publication before acting. This panel separates the category authority from page-specific references.

Official starting point
www.gstcouncil.gov.in