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    <title>Exempt intra-State supplies of goods, amount calculated at the rate state tax.</title>
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    <description>Intra State supplies of goods specified in the annexed List for use in petroleum and coal bed methane operations are exempted from state tax to the extent tax exceeds the amount calculated at the prescribed reduced rate, subject to conditions. Recipients must produce a Directorate General of Hydrocarbons certificate at the time of outward supply; sub contractors require an affidavit and principal&#039;s undertaking; transfers require DG Hydrocarbons permission and compliance undertakings; disposal permits payment on a prescribed depreciated value.</description>
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