Natural gas at 5%

[PAWAN GUPTA]

Dear Expert,

We are procuring Natural gas @15% for manufacturing of goods and used as a inputs. We head that GOVT. allow to procuring the natural gas @5% against C form.

Please provide if any notifications/ clarification/Circular /order issued by Central or any state Govt.

Thanks in advance

[KASTURI SETHI]

Reduced rate of 5% is available in other way.

Recommendations of GST Council for GST rate structure on Petroleum & Oil Sector

Press Release No. 107/2017, dated 11-10-2017

Also see Notification No.31/17-Central Tax (Rate) dated 13.10.17 Serial No.(d)

[Ganeshan Kalyani]

Sri Kasturi Sir, thanks for enriching my knowledge.

AI Summary

Reduced GST rate for natural gas permitted under central notifications, enabling lower-rate procurement against C form documentation. A reduced 5% rate applies to certain supplies of natural gas under the GST rate structure; entitlement is grounded in the GST Council recommendations and Notification No.31/17 Central Tax (Rate) dated 13.10.2017, which should be relied upon for procuring natural gas at the lower rate rather than VAT/CST concessions associated with C forms.