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
PDF DOWNLOAD
\n
\n=============
\nDocument 1
\nGOVERNMENT OF RAJASTHAN
\nFINANCE DEPARTMENT
\n(TAX DIVISION)
\nNOTIFICATION
\nJaipur, dated: June 29, 2017
\nIn exercise of the powers conferred by sub-section (1) of section 11 of the Rajasthan
\nGoods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, being
\nsatisfied that it is necessary in the public interest so to do, on the recommendations of the
\nCouncil, hereby exempts intra-State supplies of goods, the description of which is specified
\nin column (3) of the Table below read with relevant List appended hereto and falling under
\nthe tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the\n<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n racts, or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n uty Commissioner of Central = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n leum and Natural = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n y:- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n isposed of, the recipient = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n , workover rigs consisting = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation, tele-control and other material required for platforms\/installations. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erational and Maintenance Manuals = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 operationsF.12(56)FD\/Tax\/2017-Pt-I-42 Dated:- 29-6-2017 Rajasthan SGSTGST – StatesRajasthan SGSTRajasthan SGSTPDF DOWNLOAD ============= Document 1 GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: June 29, 2017 In … Continue reading “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”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6073","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6073"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6073\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n(3) Petroleum operations undertaken under
\nspecified contracts under the New
\nExploration Licensing Policy, or
\n(4) Petroleum operations undertaken under
\nspecified contracts under the Marginal
\nField Policy (MFP), or
\n(5) Coal bed methane operations undertaken
\nunder specified contracts under the Coal
\nBed Methane Policy.
\ntat
\n1 .
\nCondition
\nNo.
\n1.
\nIf,-
\nANNEXURE
\nConditions
\n(a) the goods are supplied to,-
\n(i) the Oil and Natural Gas Corporation or Oil India Limited
\n(hereinafter referred to as the “licensee”) or a sub-contractor of the
\nlicensee and in each case in connection with petroleum operations to
\nbe undertaken under petroleum exploration licenses or mining
\nleases, as the case may be, granted by the Government of India or
\nany State Government on nomination basis; or
\n(ii) an Indian Company or Companies, a Foreign Company or
\nCompanies, or a consortium of an Indian Company or Companies
\nand a Foreign Company or Companies (hereinafter referred to as the
\n“con<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ntax or the Assistant Commissioner of Central tax or the Deputy
\nCommissioner of State tax or the Assistant Commissioner of State
\ntax, as the case may be, having jurisdiction over the supplier of
\ngoods, at the time of outward supply of goods, the following,
\nnamely, a certificate from a duly authorised officer of the
\nDirectorate General of Hydro Carbons in the Ministry of Petroleum
\nand Natural Gas, Government of India, to the effect that the goods
\nare required for petroleum operations referred to in sub-clause (i) of
\nclause (a);
\n(ii) is a contractor, he produces to the Deputy Commissioner of Central
\ntax or the Assistant Commissioner of Central tax or the Deputy
\nCommissioner of State tax or the Assistant Commissioner of State
\ntax, as the case may be, having jurisdiction over the supplier of
\ngoods, at the time of outward supply of goods, a certificate from a
\nduly authorised officer of the Directorate General of Hydro Carbons
\nin the Ministry of Pet<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nGas, Government of India, to the effect that the goods are required
\nfor :-
\n(A) petroleum operations referred to in sub-clause (i) of clause (a)
\nunder the licenses or mining leases, as the case may be, referred
\nto in that sub-clause and containing the name of such sub-
\ncontractor, or
\n(B) petroleum operations referred to in sub-clause (ii) of clause (a)
\nunder the contract referred to in that sub-clause and containing,
\nthe name of such sub-contractor, or
\n(C) petroleum operations or coal bed methane operations, as the case
\nmay be, referred to in sub-clause (iii) of clause (a) under a
\ncontract signed under the New Exploration Licensing Policy or
\nthe Coal Bed Methane Policy or the Marginal Field Policy, as
\nthe case may be, and containing the name of such sub-
\ncontractor;
\n(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-
\ncontractor of the licensee or lessee or contractor, as the case may be;
\n(iii) an undertaking from such licensee o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(i) a certificate from a duly authorised officer of the Directorate
\nGeneral of Hydro Carbons in the Ministry of Petroleum and Natural
\nGas, Government of India, to the effect that the said goods may be
\ntransferred in the name of the transferee and that the said goods are
\nrequired for petroleum operations to be undertaken under :-
\n(A) petroleum exploration or mining leases referred to in sub-clause
\n3
\n(i) of clause (a), or
\n(B) petroleum operations to be undertaken under a contract referred
\nto in sub-clause (ii) of clause (a), or
\n(C) petroleum operations or coal bed methane operations, as the
\ncase may be, to be undertaken under a contract referred to in
\nsub-clause (iii) of clause (a)
\n(ii) undertaking from the transferee to comply with all the conditions of
\nthis entry, including that he shall pay tax, fine or penalty that may
\nbecome payable, if any of the conditions of this entry are not
\ncomplied with by himself, where he is the licensee\/ contractor or by
\nthe licensee\/<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof outward supply or the transferee, as the case may be, may pay the tax
\nwhich would have been payable but for the exemption contained herein,
\non the depreciated value of such goods subject to the condition that the
\nrecipient of outward supply or the transferee, as the case may be,
\nproduces before the Deputy Commissioner of Central tax or the
\nAssistant Commissioner of Central tax or the Deputy Commissioner of
\nState tax or the Assistant Commissioner of State tax, as the case may be,
\nhaving jurisdiction over the supplier of goods, a certificate from a duly
\nauthorised officer of the Directorate General of Hydro Carbons in the
\nMinistry of Petroleum and Natural Gas, Government of India, to the
\neffect that the said goods are no longer required for the petroleum
\noperations or coal bed methane operations, and the depreciated value of
\nthe goods shall be equal to the original value of the goods at the time of
\nimport reduced by the percentage points calcula<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof various equipment and other drilling equipment required for drilling operations,
\nsnubbing units, hydraulic workover units, self-elevating workover platforms,
\nRemote Operated Vessel (ROV).
\n(3) Helicopters including assemblies\/parts.
\n(4) All types of marine vessels to support petroleum operations including work
\nboats, barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats,
\nmarine ship equipment including water maker, DP system and Diving system.
\n(5) All types of equipment\/ units for specialised services like diving, cementing,
\nlogging, casing repair, production testing, simulation and mud services, oil field
\nrelated lab equipment, reservoir engineering, geological equipment,
\ndirectional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST),
\ndata acquisition and processing, solids control, fishing (as related
\nto
\ndownhole retrieval in oil field operations or coal bed methane operations), well
\ncontrol, blowout<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(10) Line pipes for flow lines and trunk pipelines including weight-coating and wrapping.
\n(11) Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo
\nbarges and the like required in the construction\/ installation of platforms and
\nlaying of pipelines.
\n(12) Single buoy mooring systems, mooring ropes, fittings like chains, shackles,
\ncouplings marine hoses and oil tankers to be used for oil storage and connected
\nequipment, Tanks used for storage of oil, condensate, coal bed methane, water,
\nmud, chemicals and related materials.
\n(13) All types of fully equipped vessels and other units \/equipment required for
\npollution control, fire prevention, fire fighting, safety items like Survival Craft,
\nLife Raft, fire and gas detection equipment, including H2S monitoring equipment.
\n(14) Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment,
\n(15) All types of valve<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrequired for petroleum or coal bed methane operations.
\n(24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for
\nrunning, repairing or maintenance of the goods specified in this List.
\nExplanation:
\n(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter\u201d
\nshall mean respectively a tariff item, heading, sub-heading and Chapter as
\nspecified in the First Schedule to the Customs Tariff Act, 1975 (Central
\nAct No. 51 of 1975).
\n(2) The rules for the interpretation of the First Schedule to the said Customs
\nTariff Act, 1975, including the Section and Chapter Notes and the General
\nExplanatory Notes of the First Schedule shall, so far as may be, apply to
\nthe interpretation of this notification.
\nThis notification shall come into force with effect from the 1st day of July, 2017.
\n[No. F.12(56)FD\/Tax\/2017-Pt.-I-42]
\nBy Order of the Governor
\n(Shankar Lal Kumawat)
\nJoint Secretary to the Gover<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n