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<h1>Natural gas tax classification updated to create distinct supply categories and differential VAT treatment for CGD-supplied sales.</h1> Amendment substitutes the existing Natural Gas entry and inserts S.No. 3A and 3B to create distinct VAT categories: Natural Gas (other than 3A/3B) at the replaced rate; Natural Gas (CNG and domestic/commercial PNG) and Natural Gas (PNG to industrial units) at lower rates when sold by an authorised CGD entity through a CGD network up to the specified daily consumption per customer. It clarifies that 'authorized CGD entity' and 'CGD network' have the meanings given by the Petroleum and Natural Gas Regulatory Board, and takes effect the day after issuance.