Concessional GST for petroleum and CBM supplies conditioned on DGH certification and compliance with transfer and disposal rules. A concessional intra State tax regime reduces Haryana SGST to a concessional rate for listed goods supplied for petroleum and coal bed methane operations, contingent on supplies to eligible licensees, contractors or bona fide sub contractors and subject to production of a Directorate General of Hydro Carbons certificate at the time of outward supply. Sub contractor affidavits, principal undertakings, transfer certifications and compliance undertakings are required; disposal of exempt goods is subject to tax on depreciated value calculated by a prescribed straight line method.