Notification under section 11(1) of Rajasthan Goods and Services Tax Act, 2017 regarding partial exemption of tax on goods required for petroleum operations or coal bed methane operations
F.12(56)FD/Tax/2017-Pt-I-42 Dated:- 29-6-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
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GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: June 29, 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan
Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, being
satisfied that it is necessary in the public interest so to do, on the recommendations of the
Council, hereby exempts intra-State supplies of goods, the description of which is specified
in column (3) of the Table below read with relevant List appended hereto and falling under
the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the
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racts, 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 Policy.
tat
1 .
Condition
No.
1.
If,-
ANNEXURE
Conditions
(a) the goods are supplied to,-
(i) the Oil and Natural Gas Corporation or Oil India Limited
(hereinafter referred to as the “licensee”) or a sub-contractor of the
licensee and in each case in connection with petroleum operations to
be undertaken under petroleum exploration licenses or mining
leases, as the case may be, granted by the Government of India or
any State Government on nomination basis; or
(ii) an Indian Company or Companies, a Foreign Company or
Companies, or a consortium of an Indian Company or Companies
and a Foreign Company or Companies (hereinafter referred to as the
“con
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uty 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, 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 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 Pet
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leum and Natural
Gas, Government of India, to the effect that the goods are required
for :-
(A) petroleum operations referred to in sub-clause (i) of clause (a)
under the licenses or mining leases, as the case may be, referred
to in that sub-clause and containing the name of such sub-
contractor, or
(B) petroleum operations referred to in sub-clause (ii) of clause (a)
under the contract referred to in that sub-clause and containing,
the name of such sub-contractor, or
(C) petroleum operations or coal bed methane operations, as the case
may be, referred to in sub-clause (iii) of clause (a) 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, and containing the name of such sub-
contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-
contractor of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee o
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y:-
(i) 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 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
3
(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/
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isposed of, the recipient
of outward supply or the transferee, as the case may be, may pay the tax
which would have been payable but for the exemption contained herein,
on the depreciated value of such goods subject to the condition that the
recipient of outward supply or the transferee, as the case may be,
produces before 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, 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 said goods are no longer required for the petroleum
operations or coal bed methane operations, and the depreciated value of
the goods shall be equal to the original value of the goods at the time of
import reduced by the percentage points calcula
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, 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 specialised 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 methane operations), well
control, blowout
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cation, tele-control and other material required for platforms/installations.
(10) Line pipes for flow lines 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 valve
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erational 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 (Central
Act No. 51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs
Tariff Act, 1975, including the Section and Chapter Notes and the General
Explanatory Notes of the First Schedule shall, so far as may be, apply to
the interpretation of this notification.
This notification shall come into force with effect from the 1st day of July, 2017.
[No. F.12(56)FD/Tax/2017-Pt.-I-42]
By Order of the Governor
(Shankar Lal Kumawat)
Joint Secretary to the Gover
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