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of <h1>Intra-State services for petroleum and gas exploration exempted from Union Territory tax under GST Act, 2017.</h1> The Central Government, under the Union Territory Goods and Services Tax Act, 2017, exempts the intra-State supply of services related to the grant of licenses or leases for exploring or mining petroleum crude or natural gas from Union Territory tax. This exemption applies specifically to the consideration paid to the Central Government as its share of profit petroleum, as defined in relevant contracts. This decision, effective from January 25, 2018, is made in the public interest based on the recommendations of the Council.
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