Exempt the intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both. - EXN-F(10)-06/2018-05/2018-State Tax (Rate) - Himachal Pradesh SGST
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Tax exemption for intra State mining licenses: state tax excluded on Government's share of profit petroleum consideration. Exemption applies to intra State supplies of services by way of grant of license or lease to explore or mine petroleum crude or natural gas, exempting from state tax the portion levyable on consideration paid to the Government as the Government's share of profit petroleum, enacted under the enabling provision of the Himachal Pradesh Goods and Services Tax Act and effective from 25th 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.
Tax exemption for intra State mining licenses: state tax excluded on Government's share of profit petroleum consideration.
Exemption applies to intra State supplies of services by way of grant of license or lease to explore or mine petroleum crude or natural gas, exempting from state tax the portion levyable on consideration paid to the Government as the Government's share of profit petroleum, enacted under the enabling provision of the Himachal Pradesh Goods and Services Tax Act and effective from 25th January, 2018.
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