GST on petroleum gases under Schedule 3, with liquefied LPG supplied to household and exempt customers excluded. Petroleum gases and other gaseous hydrocarbons such as propane, butanes, ethylene, propylene, butylene and butadiene are classified under Schedule 3 for GST and attract the applicable rate, but liquefied propane, liquefied butane and liquefied petroleum gas (LPG) supplied to household domestic consumers or non-domestic exempted category customers by designated refiners are excluded from that Schedule 3 treatment.
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Provisions expressly mentioned in the judgment/order text.
GST on petroleum gases under Schedule 3, with liquefied LPG supplied to household and exempt customers excluded.
Petroleum gases and other gaseous hydrocarbons such as propane, butanes, ethylene, propylene, butylene and butadiene are classified under Schedule 3 for GST and attract the applicable rate, but liquefied propane, liquefied butane and liquefied petroleum gas (LPG) supplied to household domestic consumers or non-domestic exempted category customers by designated refiners are excluded from that Schedule 3 treatment.
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