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    <title>2.5% Concessional SGST Rate For Supplies To Explorataion And Production Notified Under Section 11 (1).</title>
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    <description>Concessional SGST treatment applies to intra State supplies of goods specified in the annexed List when required for petroleum exploration, production or coal bed methane operations under nomination licenses/leases, specified contracts, New Exploration Licensing or Marginal Field policies, subject to conditions. Entitlement requires a DGH certificate at the time of outward supply; subcontractors must provide an affidavit and a principal&#039;s undertaking. Transfers require DGH approval and transferee undertakings; disposals permit payment of tax on a prescribed depreciated value. The Notification lists eligible goods and applies Customs Tariff interpretative rules.</description>
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