Concessional IGST for specified petroleum and CBM goods conditioned on DGHC certification and compliance measures. Concessional IGST applies to inter State supplies of goods listed in the annexure when used for petroleum and coal bed methane operations under specified licensing and contractual regimes. The exemption reduces IGST to the concessional rate noted in the Table and is contingent on production of DGHC certificates, affidavits and undertakings by contractors or sub contractors, and compliance with transfer and disposal rules including payment on depreciated value or payment on transaction value for mutilated non serviceable goods.