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<h1>Goa clarifies GST on petroleum gases: Tax applies only to net quantity retained by manufacturers, not total supplied.</h1> The Government of Goa issued a circular clarifying the applicability of GST on petroleum gases retained for manufacturing petrochemical and chemical products. The GST Council recommended that GST should be levied on the net quantity of petroleum gases retained by manufacturers, not the total supplied by refineries. This applies when petroleum gases are supplied continuously through pipelines, with some retained by manufacturers and the rest returned to refineries. The clarification is consistent with previous circulars and applies to similar supply cases. This guidance pertains solely to GST law, with past issues resolved per the applicable law at that time.