Concessional GST rate for petroleum operations allows reduced state tax on specified supplies subject to certification and compliance. Notification exempts intra State supplies of listed goods for petroleum and coal bed methane operations from state tax above a concessional rate, subject to conditions requiring certificates from the Directorate General of Hydrocarbons for licensees, contractors and subcontractors, affidavits and undertakings for subcontractors, and transferee certifications. Disposals permit payment of tax on depreciated value with prescribed straight line quarterly rates upon a certificate that goods are no longer required.