Concessional SGST rate for E&P supplies notified; eligibility, certificate and transfer conditions govern concessional treatment. Concessional SGST treatment applies to intra State supplies of goods specified in the annexed List when required for petroleum exploration, production or coal bed methane operations under nomination licenses/leases, specified contracts, New Exploration Licensing or Marginal Field policies, subject to conditions. Entitlement requires a DGH certificate at the time of outward supply; subcontractors must provide an affidavit and a principal's undertaking. Transfers require DGH approval and transferee undertakings; disposals permit payment of tax on a prescribed depreciated value. The Notification lists eligible goods and applies Customs Tariff interpretative rules.