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<h1>Concessional OGST for petroleum supplies requires DGH certification and compliance before reduced state tax applies.</h1> The notification grants a concessional State GST rate on intra State supplies of goods listed in the Annexure when used in petroleum exploration, production or coal bed methane operations under nomination licenses or specified contracts; recipients must produce a DGH certificate at the time of supply, sub contractors must provide an affidavit and undertakings, transfer of exempt goods requires DGH permission and undertakings, and disposal of such goods may be taxed on depreciated value under prescribed straight line depreciation rules.
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