Notified Exemption To Inter-State Supply Of Services By Way Of Grant Of License Or Lease To Explore Or Mine Petroleum Crude Or Natural Gas Or Both. - NO. KA.NI.2-392/XI-9(47)/17 - Uttar Pradesh SGST
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Exemption for intra-State supply of services: state tax not leviable on consideration paid as Central Government's share of profit petroleum. Exemption applies to intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, exempting from state tax the consideration paid to the Central Government that constitutes the Central Government's share of profit petroleum under the contract.
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 intra-State supply of services: state tax not leviable on consideration paid as Central Government's share of profit petroleum.
Exemption applies to intra-State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas or both, exempting from state tax the consideration paid to the Central Government that constitutes the Central Government's share of profit petroleum under the contract.
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