TaxTMI 
TaxTMI 
Regarding Exempted Intra-state Supplies.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from so much of the State tax leviable thereon under section 9 of the Uttarakhand Good and Services Tax Act, 2017 (06 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, as specified in the corresponding entry in column (5) of the Table aforesaid. TABLE S. Chapter/ Heading / Description of Goods Rate Condition No. No. Sub- heading/ Tariff item (1) (2) (3) (4) (5) 1. Any Chapter Goods specified in the List annexed to this Table required in connection with: 2.5% (1) Petroleum operations undertaken under petrolcum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or (2) Petroleum operations specified contracts, or undertaken under (3) Petroleum operations undertaken under specified con....
X X X X Extracts X X X X
X X X X Extracts X X X X
....iction over the supplier of goods, at the time of outward 9 supply of goods, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub clause (i) of clause (a); (ii) is a contractor, he produces to the Deputy Commissioner of Central tax of the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for (A) petroleum operations referred to in sub-clause (ii) of clause (a) under the contract referred to in that sub-clause, or (B) petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, under a contr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....h transferee produces to the Deputy Commissioner of Central tax or the 10 Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over such transferee. at the time of such transfer, the following. namely:- (i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Cars, Government of India, to the effect that the said goods may be transferred in the name of the transferee and that the said goods are required for petroleum operations to be undertaken under :- (ii) (iii) (A) petroleum exploration or mining leases referred to in sub-clause (1) of clause (a), or (B) petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or (C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or pena....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y: for each quarter in the first year at the rate of 4 per cent.; for each quarter in the second year at the rate of 3 per cent., (vi) for each quarter in the third year at the rate of 2.5 per cent.; and (vii) for each quarter in the fourth year and subsequent years at the rate of 2 per cent.. subject to the maximum of 70 per cent. List |See S.No.1 of the Table[ (1) Land Seismic Survey Equipment and accessories, requisite vehicles including these for carrying the equipment, seismic survey vessels, global positioning systern and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities. All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible rigs, drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various equipment and other drilling equipment required for drilling operations, snubbing units, hydraulic workover units. self-elevating workover platforms, Remote Operated Vessel (ROV). (2) (3) (4) (5) (6) (7) €€ Helicopters including assembli....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d, chemicals and related materials. (13) All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Ralt, Ine and gas detection equipment, including 1128 monitoring equipment. (14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment. (15) All types of valves including high pressure valves. (16) Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VIIF marine multi channel sets. (17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic system. access control (18) Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment. (19) X-band radar transponders, area surveillance system, (20) Common depth point (CDP) cable, logging cable, connectors, geo-phone strings, perforation equipment and explosives (21) Wellhead and Christmas trees, including valves, c....