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    <title>Description of Intra-State supply of goods exempted under KGST Act, 2017.</title>
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    <description>Intra State supplies of goods listed in the Annexure for petroleum and coal bed methane operations are exempted from State GST to the extent the tax exceeds the rate specified in the Table (2.5%), provided supplies are to eligible licensees, contractors or bona fide subcontractors and the recipient produces a certificate from a duly authorised officer of the Directorate General of Hydrocarbons and, where applicable, affidavits and undertakings; transfers to other contractors/subcontractors require a fresh certificate and transferee undertaking.</description>
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