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of <h1>Notification exempts IGST on inter-state supplies of specified petroleum and coal bed methane goods beyond 18% for licensed operators</h1> Notification exempts inter-state supplies of specified goods used in petroleum and coal bed methane operations from IGST to the extent the tax exceeds the concessional rate (18%), subject to listed conditions. The concession applies to goods falling under the annexed list when supplied to licensees, contractors or subcontractors engaged under specified licenses/policies, contingent on production of certificates from the Directorate General of Hydrocarbons, affidavits, undertakings, transfer restrictions, and disposal rules including depreciation or alternative tax on mutilated goods. The notification took effect 1 July 2017.
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