GST on liquefied petroleum gas adjusted for supplies to non domestic exempted customers by major public refiners under new notification. Imposition of GST @ 5% w.e.f. 22-09-2025 applies to tariff lines 2711 12 00, 2711 13 00 and 2711 19 10 for liquefied propane and butane mixture, liquefied propane, liquefied butane and LPG when supplied to non domestic exempted category customers by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited, pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025 and listed in Schedule I.
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Provisions expressly mentioned in the judgment/order text.
GST on liquefied petroleum gas adjusted for supplies to non domestic exempted customers by major public refiners under new notification.
Imposition of GST @ 5% w.e.f. 22-09-2025 applies to tariff lines 2711 12 00, 2711 13 00 and 2711 19 10 for liquefied propane and butane mixture, liquefied propane, liquefied butane and LPG when supplied to non domestic exempted category customers by Indian Oil Corporation Limited, Hindustan Petroleum Corporation Limited or Bharat Petroleum Corporation Limited, pursuant to Notification No. 9/2025 Integrated Tax (Rate) dated 17 09 2025 and listed in Schedule I.
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