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. - S.O.23/P.A.5/2017/S.11/2018 - Punjab SGST
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Exemption of intra State mining service supplies under licence or lease from state GST on government's profit petroleum consideration. The intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas is exempt from state GST to the extent the tax would be leviable on the consideration paid to the Government as the 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 of intra State mining service supplies under licence or lease from state GST on government's profit petroleum consideration.
The intra State supply of services by way of grant of license or lease to explore or mine petroleum crude or natural gas is exempt from state GST to the extent the tax would be leviable on the consideration paid to the Government as the Government's share of profit petroleum under the contract.
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