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TMI BlogConcessional rate of petroleum operations for supply of goods under section 11(1) of the Uttar Pradesh Goods and Services Tax Act, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 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. No. Chapter/Heading/Sub-heading/Tariff item Description of Goods Rate Conditon No. (1) (2) (3) (4) (5) 1. Any Chapter Goods specified in the List annexed to this Table required in connection with: (1) Petroleum operations undertaken under petroleum 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 undertaken under specified contracts, or (3) Petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy, or (4) Petroleum operations undertaken under specified contracts under the Marginal field ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a); (ii) is a contractor, he produces to the Deputy Commissioner of Central tax or 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 authorized 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 ta contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be; (c) where the recipient of outward supply of goods is a sub-contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of India, t the effect that the said goods are required for petroleum operations to be undertaken under : (A) petroleum exploration or mining leases referred to in sub-clause (i) 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) (ii) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor; (iii) A certificate,- (A) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Geochemical surveys for onshore and offshore activities. (2) All types of drilling rigs, jackup rigs, submershible 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). (3) Helicopters including assemblies/parts. (4) All types of marine vessels to support petroleum operations including work boats, barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, marine ship equipment including water maker, DP system and Diving system. (5) All types of equipment/units for specialized services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control fishing (as related to downhole retrieval in oil field operations or coal bed methance operations), well contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... system. (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, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels. (22) Cathodic Protection Systems including anodes. (23) Technical drawing, maps, literature, data tapes, operational and maintenance Manuals required for petroleum or coal bed methane operations. (24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List. Explanation. (1) In this notification, tariff item sub-heading heading and Chapter shall mean respectively a tariff item, heading, sub-heading and chapter as specified in the first Schedule to the Customs Tariff Act, 1975 (51 of 1975) (2) The rules for the interpretation of the First Schedule to t ..... 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