Exemption from intra State supplies for petroleum and CBM operations secured subject to documentary and compliance conditions. Exemption applies to intra State supplies of listed goods used in petroleum and coal bed methane operations, limiting state tax to the amount calculated at the prescribed concessional rate and making the concessional treatment conditional on production of certificates from the Directorate General of Hydrocarbons, affidavits and undertakings by contractors/subcontractors, and compliance with transfer formalities and other specified conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption from intra State supplies for petroleum and CBM operations secured subject to documentary and compliance conditions.
Exemption applies to intra State supplies of listed goods used in petroleum and coal bed methane operations, limiting state tax to the amount calculated at the prescribed concessional rate and making the concessional treatment conditional on production of certificates from the Directorate General of Hydrocarbons, affidavits and undertakings by contractors/subcontractors, and compliance with transfer formalities and other specified conditions.
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