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2711 12 00, 2711 13 00, 2711 19 10 - GST - Goods - Rates of Tax - Schedule 1 - IGST @ 5% or CGST @ 2.5% + SGST / UTGST @ 2.5%Extract Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers Clarification Clarification regarding applicability of GST rate at 5% on LPG supplied by refiners/fractionators (like GAIL / ONGC) to Oil Marketing Companies (OMC) for ultimate supply to household domestic consumers in terms of Ministry of Petroleum and Natural Gas (MoPNG) letter No. P 20023/2/2011-PP dated 23.07.2013. [ See para 6 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] ************* Notes: Chapter headings amended vide Notification No. 01/2024-Integrated Tax (Rate) dated 03-01-2024 w.e.f. 04-01-2024 before it was read as, 2711 12 00, 2711 13 00, 2711 19 00 Clarification Clarification regarding applicability of GST rate at 5% on LPG supplied by refiners/fractionators (like GAIL / ONGC) to Oil Marketing Companies (OMC) for ultimate supply to household domestic consumers in terms of Ministry of Petroleum and Natural Gas (MoPNG) letter No. P 20023/2/2011-PP dated 23.07.2013. [ See para 6 of Circular No. 80/54 /2018-GST dated 31.12.2018 ] ************* Note: As Inserted vide notification no. 7/2018 - Integrated Tax (Rate) dated 25-1-2018 Clarification Clarification regarding applicability of GST rate at 5% on LPG supplied by refiners/fractionators (like GAIL / ONGC) to Oil Marketing Companies (OMC) for ultimate supply to household domestic consumers in terms of Ministry of Petroleum and Natural Gas (MoPNG) letter No. P 20023/2/2011-PP dated 23.07.2013. [ See para 6 of Circular No. 80/54 /2018-GST dated 31.12.2018 ]
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