Concessional GST for petroleum operations allows intra state suppliers reduced tax rate subject to documentary certification and compliance. Exemption from state tax is provided for intra State supplies of goods in the annexed List when used for specified petroleum and coal bed methane operations, subject to a concessional levy and conditions. Beneficiaries (licensees, contractors, sub contractors, transferees) must produce a Directorate General of Hydrocarbons certificate and, where applicable, affidavits and undertakings; transfers and disposals carry additional documentary and tax consequences, including payment on depreciated value. Customs Tariff interpretative rules apply and the notification is effective from the stated commencement date.