9911796707
TMI BlogDescription of Intra-State supply of goods exempted under KGST Act, 2017.X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 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 Condition 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 Policy (MFP), or (5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to in that sub-clause; (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 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Petroleum and Natural Gas, 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 :- (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 duty, 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. List [See S.No.1 of the Table] (1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying the equipment, seismic survey vessels, global positioning system and accesso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and trunk pipelines including weight-coating and wrapping. (11) Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges and the like required in the construction/ installation of platforms and laying of pipelines. (12) Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks used for storage of oil, condensate, coal bed methane, water, mud, 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 Raft, fire and gas detection equipment, including H2S 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/ VHF marine multi channel sets. (17) Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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