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of <h1>Mizoram exempts intra-state service supply for petroleum and natural gas exploration from central tax under GST Act 2017.</h1> The Government of Mizoram, under the Mizoram Goods and Services Tax Act, 2017, has exempted the intra-state supply of services related to the granting of licenses or leases for exploring or mining petroleum crude or natural gas. This exemption applies to the central tax levied on the consideration paid to the Central Government as its share of profit petroleum, as defined in the relevant contract. This decision, effective from February 12, 2018, aligns with the recommendations of the Council and is deemed necessary in the public interest.
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