Download Document

English हिंदी
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 5/2018- Integrated Tax (Rate)

New Delhi, the 25
th
January, 2018
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being
satisfied that it is necessary in the public interest so to do, on the recommendations of the
Council, hereby exempts the inter-State supply of services by way of grant of license or lease to
explore or mine petroleum crude or natural gas or both, from so much of the integrated tax as is
leviable on the consideration paid to the Central Government in the form of Central
Government’s share of profit petroleum as defined in the contract entered into by the Central
Government in this behalf.

[F. No.354/13/2018 -TRU]



(Ruchi Bisht)
Under Secretary to the Government of India
notifications no 5 2018 integrated tax rate | iKargos