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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST rate changes for petroleum sector adjust offshore services, natural gas transport, rig imports, and bunker fuel taxation.</h1> Recommended GST measures for petroleum and oil sector: reduced GST for offshore E&P works beyond 12 nautical miles; differentiated GST on natural gas pipeline transport depending on input tax credit availability; IGST exemption for imported leased rigs and ancillary goods subject to IGST on lease services and conditions; and reduced GST on bunker fuel for foreign going and coastal vessels, with implementing notifications to be issued.

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