Concessional GST for petroleum operations: intra-state supplies of listed goods taxed only above a specified concessional rate with compliance conditions. Exemption from State GST applies to intra-State supplies of specified goods for petroleum and coal bed methane operations, limiting State tax payable to the portion in excess of the concessional rate, subject to conditions. Eligibility is confined to licensees, contractors and bona fide subcontractors who must produce DGH certificates and, where required, affidavits and undertakings. Transfers require DGH authorisation and transferee undertakings. Disposal of goods no longer required may attract tax on depreciated value calculated by specified straight-line quarterly rates, upon production of a DGH certificate.