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GST rate structure for Petroleum and Oil Sector

Goods and Services Tax - GST - Dated:- 11-10-2017 - To reduce the cascading of taxes arising on account of non-inclusion of petrol, diesel, ATF, natural gas and crude oil in GST and to incentivise investments in the E&P (exploration and productio .....

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relating to oil and gas exploration and production in the offshore areas beyond 12 nautical miles shall attract GST of 12%; ii. Transportation of natural gas through pipeline will attract GST of 5% without input tax credits (ITC) or 12% with full ITC .....

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