RATE ON GST ON CNG AND OTHER GAS NOTIFICATION

Reply- The following transactions are covered under the scope of non-taxable supply:

i. Alcoholic liquor for human consumption

ii. Petroleum crude

iii. High speed diesel

iv. Motor spirit (commonly known as petrol)

v. Natural gas

vi. Aviation turbine fuel

CNG (compressed natural gas) is also a form of natural gas, therefore it will covered under non taxable supply. 

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons is classified under HSN 2705 and taxable @5%.

Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene is classified under HSN 2711 and taxable @18%.