Tax exemption for intra State petroleum goods supplies where prescribed conditions and DGH certification are produced at supply. Exempts intra State supplies of goods listed in the annexure required for petroleum and coal bed methane operations from State GST beyond the reduced rate specified, conditional on production of a Directorate General of Hydro Carbons certificate and, where applicable, affidavits and undertakings by sub contractors and transferees to ensure compliance and assume liability for any duty, fine or penalty for non compliance.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for intra State petroleum goods supplies where prescribed conditions and DGH certification are produced at supply.
Exempts intra State supplies of goods listed in the annexure required for petroleum and coal bed methane operations from State GST beyond the reduced rate specified, conditional on production of a Directorate General of Hydro Carbons certificate and, where applicable, affidavits and undertakings by sub contractors and transferees to ensure compliance and assume liability for any duty, fine or penalty for non compliance.
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