Exemption of State tax on government's share of profit petroleum removes SGST on licence or lease services for exploration. Exempts from State tax the intra State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas, insofar as the consideration paid to the State is the Government's share of profit petroleum; issued under the State's statutory powers on the recommendation of the GST Council as a public interest measure.
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 State tax on government's share of profit petroleum removes SGST on licence or lease services for exploration.
Exempts from State tax the intra State supply of services by way of grant of licence or lease to explore or mine petroleum crude or natural gas, insofar as the consideration paid to the State is the Government's share of profit petroleum; issued under the State's statutory powers on the recommendation of the GST Council as a public interest measure.
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