? ? www.govtpressmp.nic.in ? ,:ft sITT "ffis fcf;;n ? ? t ? 320] ?r (11?ittiilr ( 3itii?i?Oj ) vrftrcnR ? !.Icfi I?Id ?. ?. ? 30 ? 2017-? 9, Wcfi" 1939 cl Ifulf'1'llcfi ? fq'qJTf lt,nw:r, cfffi? 'llcR, ? NOTIFICATION Bhopal;Dated: 30/06/2017No.FA 3-34/2017/1/FIVE(G.1) ur exercise ort11epoWersconferred by$111,..secnonc1>.of'?o?· 11 of:.Jae·.Madhya Pradesh. Go? ? S??-.TIDt ?<?t,.20lj?g:;i9.of·20l 7),'tp((S?te???ent, ·being satisfied that it is necessarfin the public inter,estso !9 dp,J>p:Jlierec()?C{ldationsof the Council, hereby exemptsinfra-State suppliesof goods, the qi$£riptiono( ?ell Is specified in column
(3) of the Table ?low read ;with ?levant List appelidedhereto arid falling under the tariff item, sub-heading, h?g orCllapter, astb.ecasemayl>e,as ?ed,_in the corresponding entry in columnJ2) of the said Table, froiµso niuc.hof the ?te. tax 1eviablethere«:>n?der .Section 9 of the said Act. as is in excess of the amount calculatedatthe rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, as specified in the corresponding entry in column (5) of the 639 640 i:J? ?' ? 30 "tl 2017 Table aforesaid. ..... . .•J.;, ,. : ..•. ,. ,·.· ., ; Condition·. No. .·?·?•&:::t?? , ,petroletu,n?,q,l9?tjQri,?? or mining_ , · lf?8SCS,·?ted\)y:the:Goveinm?l·oflndia .. . or .any s?- . Govenurient . tQ the Oil)md . . · . Natural (las Corporatic:>nor· on India · · Liini? oil nomination basis;or : . · . .(2) Petrol?qtn . operatiQnsundei-takenunder: · . specifi¢dcon? or . . . . ·. . .. .
(3) Petroleum . operatjoµsI Ulldertaken.under . . , specified . contracts .. und? the New_ ?lo?on iic?g Policy, or. . .....
(4) Petroleum> op??? ,un4?en under :· · · · ·specifi.ed.cori?····uooer ·. the· Marginal . Field Policy(MIP), or . . ·. · · . . . · (5) Coal bed methlmeoperations undertaken · ? under ified' contracts under the Coal · tli•P!"rI . Jl?@.tg/. _ ;,·s,-tE·??--:---.; ,.· iieadinifz:.:.,·,· , . l'?'tftji'i'! . ··. s? No. ll? ?' ? 30 ? 2017 ANNEXURE 640 (1) Condition No.
1. Conditions If,- ' ,.·: .,.··;.
(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 "contractor'') or a sub-contractor of the contractor and iu each case in connection with petroleum operations to be undertaken under a contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium . of an Indian Company or Comp?es and a Foreign.Company or Companies (hereinafter referred to· as ·:tiie "contractor") or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April, 1998, under the New Exploration Licensing Policy, or on or after the 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the MarginalField Policy, as the case maY. be;
(b) where the recipient of outward supply of goods,» ?
(i) is a licensee, he produces to the Deputy Commissionerof 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· G?t,leral 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 sunolier of 640 (2) lf? ?' ? 30 "t1 2017 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 .metbene 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 tai or the Assistant Commissioner of State tax, as the case may be, · having jurisdictionover the supplier of goods, at the time of outward supply, the following, namely:-
(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 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 maybe, 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 cla'U8' ..
(a) under a contract signed under the New E?ploration 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 or lessee or contractor, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with· by such sub-contractor or licensee or lessee or contractor, as the case maybe;
(d) where the goods so supplied to the licensee or a sub-contractor of the licensee, or the contractor or a sub-contractor of the contractor are sought to be transferred to another sub-contractor of the licensee or another licensee or a sub- contractor of such licensee, or another sub-contractor of the contractor or another contractor or a subcontractor of such c6Qttactor (hereinafter referred to as the "transferee"), such transferee produces to the Deputy · Commissioner of Central tax or the Assistant Commissioner of Central tax or the De\)utyCommissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over such transferee, at the time of such transfer, the following, namelv.- 640 (3)
(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 ·
(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 dim.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;
(iii) a certificate.- " (A) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the. Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of · such goods undertaken by the transferee on behalf of the licensee· or lessee, as the case may be; (B) in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the •fer:. of such goods undertaken. by the transferee on behalf· ·or ·?e Foreign Company or Companies, as the case may be: ..
Provided that nothing contained in this sub-clause shall apply if such transferee is an Indian Company or Companies.
(e) where the goods so supplied are sought to be disposed 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 - pe?c;>l,? 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 calculated by straight line method as soecified below for each auarter of a vear or part thereof from 640 (4) the date of clearance of the goods, namely:- .
(i) for each quarter in the first year at the rate of 4 per cent.; ·
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequentyears at the. rate of 2 per cent., subject to the maximum of 70 per cent. 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 accessories, and other materials required for seismic· work or other types . of Geophysical and Geochemical surveys for onshore and offshore activities.
(2) All types of drilling rigs, jackup rigs, submersible rigs, semi-submersible ri?, i,drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, WO}'kOverrigs 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 prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CHM wells including wireline and downhole equipment.
(6) All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes.
(7) All types of drillingbits, including nozzles, breakers and related tools.
(8) All types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coal bed methane operations, oil well cement and cement additives, required for drilling, production and transportation of oil or gas.
(9) Process, production and well platforms/ installation for oil, gas or CBM and water injection including items fanning part of the platforms/ installation and equipment required like process equipment, turbines, pumps, generators, compressors, primemovers, water makers, filters and filtering · equipment, telemetery, telecommunication, tele-control and other material required for platforms/ installations. ( I 0) Line pipes for flow lines and trunk pipelines including weight-coating'and wrapping.
(11) Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, · wgo barges and the like required in the construction/ installation of platforms · and laying of pipelines. 1=[? ?' ? 30 ? 2017 640 (5)
(12) Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings marine hoses and oil tankers to be used for oil storage and. co?ected equipment, Tanks used for storage o,f 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, EPIRV, electronic individual security devices including electronic access control system.
(18) Specialized antenna system, simplex telex over radio terminals, channel. micro wave systems, test and measurement equipment. · : ·
(19) X-band radar transponders, area surveillance system. ,. '1.·i
(20) Common depth point (CDP) cable, logging cable, connectors, geo-phone stririgs, perforationequipment and explosives · · ·
(21) Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels.
(22) Cathodic Protection Systems including anodes. · (23) Technical drawings, maps, literature, data tapes, Operational and Maintenance ?uals .. required for petroleum or coal bed methane operations. ·
(24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairingor 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 (51 of 1975). . · · 1,,
(2) The rules fo? the interpretation of the First Schedule to the said Customs Tariff°A.ct, 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.
2. This notification shall come into force with effect from the 1stday of July,.2017. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.