State GST exemption limits state tax on goods for petroleum and CBM operations, subject to DGH certificates and transfer conditions. Notification exempts State tax in excess of the specified rate on intra State supplies of goods listed when supplied for petroleum or coal bed methane operations under nominated licences or specified contracts, conditional on production of DGH certificates, requisite affidavits and undertakings by contractors/sub contractors, compliance for transfers, and provision for payment of tax on depreciated value upon disposal, effective 1 July 2017.