Partial SGST exemption for goods used in petroleum and coal bed methane operations, subject to certification and specified conditions. Partial State GST exemption limits tax to 2.5% on specified goods used in petroleum or coal bed methane operations, subject to conditions. Eligible goods are listed and recipients must be licensees, contractors or bona fide sub contractors engaged under specified licences/contracts. Certification from the Directorate General of Hydrocarbons is required at supply; sub contractors need additional affidavit and principal undertakings. Transfers need fresh certification and undertakings; disposal of goods may attract tax on depreciated value calculated by prescribed quarterly rates up to a 70% cap.