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of <h1>Gujarat exempts state tax on intra-state services for petroleum and natural gas exploration licenses.</h1> The Government of Gujarat has issued Notification No. 05/2018-State Tax (Rate), dated January 25, 2018, under the Gujarat Goods and Services Tax Act, 2017. This notification exempts the intra-state supply of services related to the granting of licenses or leases for exploring or mining petroleum crude or natural gas from the state tax. This exemption applies to the consideration paid to the Central Government, specifically the Central Government's share of profit petroleum as defined in relevant contracts. This decision is based on recommendations from the Council and is deemed necessary in the public interest.
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