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of <h1>Bihar exempts state tax on intra-state services for petroleum and natural gas exploration under GST Act 2017.</h1> The Government of Bihar, through Notification No. 05/2018-State Tax (Rate) dated January 25, 2018, exempts the intra-state supply of services related to granting licenses or leases for exploring or mining petroleum crude or natural gas from state tax. This exemption applies to the portion of the state tax that would be levied on the consideration paid to the Central Government as its share of profit petroleum, as defined in contracts with the Central Government. This decision is made under the Bihar Goods and Services Tax Act, 2017, in the public interest and based on the Council's recommendations.
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