Exempts the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas - SRO GST 33-(Rate) - Jammu and Kashmir SGST
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Exemption for petroleum exploration leases: state tax not leviable on the State Government's share of profit petroleum paid under contract. Exempts intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas from the State tax leviable on the consideration paid to the State Government in the form of the State Government's share of profit petroleum under the contract; effective retrospectively from 25 January 2018.
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 for petroleum exploration leases: state tax not leviable on the State Government's share of profit petroleum paid under contract.
Exempts intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas from the State tax leviable on the consideration paid to the State Government in the form of the State Government's share of profit petroleum under the contract; effective retrospectively from 25 January 2018.
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