Recommendations on Policy Issues
- Submitted to Joint Secretary (Exploration), MoP&NG in September 2024 on Request for extension of Initial Exploration Period (IEP) for OALP Blocks
- Submitted to Secretary(Revenue), Ministry of Finance in July 2024 on Representation on anti-dumping duty on Oil Country Tubular Goods (‘’OCTG”) imported by oil & gas exploration & production industry
- Submitted to Chairman, Central Board of Indirect Taxes & Customs in June 2024 on Representation on GST issues for oil & gas service providers
- Submitted to Secretary, MoP&NG in March 2024 on Representation on Supply of LPG by standalone refineries/ Fractionators to PSU OMCs for the period 01/07/2017 to 24/01/2018
- Submitted to Secretary, MoP&NG in February 2024 on Representation on Non-availability of exemption from further levy of duties awarded through various notifications on Ethanol Blended MS (Petrol) and Bio Diesel Blended HSD (Diesel)
- Submitted to Secretary, MoP&NG in February 2024 on Representation on Exemption from Applicability of Significant Economic Presence (SEP) under Income Tax Act on Traditional Import transactions
- Submitted to Secretary, MoRTH in November 2023 on Downstream Committee Meeting held on 21st September 2023 for further advocacies on the subject matter
- Submitted to Secretary, MoP&NG in September 2023 on Impact of Special Additional Excise Duty(SAED) on Domestic Upstream Industry
- Submitted to Chief Secretary, Government of Andhra Pradesh in May 2023 on Revision of Fee for CFO for Oil & Gas for Andhra Pradesh
- Submitted to Joint Secretary, MoP&NG in February 2023 on Suggestions on "Draft Model Revenue Sharing Contract" for OALP Bid Rounds
- Submitted to Secretary, MoP&NG in September 2022 on Deregulating Sale of Domestically Produced Crude Oil
- Submitted to Secretary, MoP&NG in September 2022 on Representation on Increase of GST on capital goods used for Petroleum from 5% to 12%
- Submitted to Director General, DGH in May 2022 on Set off of Data purchased from NDR
- Submitted to Special Chief Secretary, Department of EFS&T, Andhra Pradesh in May 2022 on Revision of Consent Fee for Operation (CFO) for Oil & Gas in Andhra Pradesh
- Submitted to Additional Director General(Development), DGH in May 2022 on Expansion of scope of the DGH committee on Coal Bed Methane(CBM) to include Unconventional Hydrocarbons(Shale Oil and Shale Gas)
- Submitted to Director General, DGH in May 2022 on Airborne Gradiometry Gravity & Magnetic Survey (FTG) Technology
- Submitted to Additional Secretary - Exploration, MoP&NG in March 2022 on Well Depth Issue in OALP Blocks
- Submitted to The Central ground Water Board, Ministry of Jal Shakti in March 2022 on Request for extending the benefit of exemption from seeking NOC for ground water extraction to Petroleum Retail Outlets
- Submitted to Director General, DGH in December 2021 on Time Extension on Account of COVID for OALP & DSF Blocks
- Submitted to Joint Chief Controller of Explosives, HOD, PESO in December 2021 on Seeking Permission for Dispensing LNG - A Joint R&D Initiative by M/s Ashok Laland (AL) and M/s Indian Oil Corporation Ltd. (IOCL) for developing and testing indigenously developed LNG Fuelled vehicles
- Submitted to The Central ground Water Authority, Ministry of Jal Shakti in December 2021 on Request for Extending the Benefit of Exemption from Seeking NOC for Ground Water Extraction to Petroleum Retail Outlets
- Submitted to Joint Secretary (Mktg.), MoP&NG in November 2021 on Representation by Industry Members on Notification for Widening the Geographical Coverage of Remote Service Areas (RSA)
- Submitted to Chairman, CBIC in October 2021 on Notification of petroleum products under Rule 16 of Central excise rules to enable payment of Excise duty on stock transferred goods at the time of removal from depot / warehouse
- Submitted to Chairman, CBDT in September 2021 on Representation - TDS on Purchase of Goods - section 194Q
- Submitted to Additional Secetary - Exploration, MoP&NG in September 2021 on Time Extension on Account of the second wave of COVID 19 for OALP & DSF Blocks
- Submitted to Secretary, MoP&NG and Revenue Secretary, Ministry of Finance in August 2021 on Clarification on Methodology of Implementation of Amendment in Section 8(3)(b) of CST Act on Inter-state Procurement of Crude Oil and Natural Gas by Petroleum Refineries
- Submitted to Secretary, MoP&NG in August 2021 on Review of Custom duty Exemption notification No. 50/2017
- Submitted to Chairman, CBIC in August 2021 on Review of Custom duty Exemption notification No. 50/2017
- Submitted to Joint Secretary - Tax Research Unit(TRU), Ministry of Finance in June 2021 on Clarification regarding Issuance of Essentiality Certificate for Goods Used/Supplied in relation to Specified Oil & Gas Operations for Concessional GST Rate
- Submitted to Director General, DGH in May 2021 on Request of issuance of two Essentiality Certificates (ECs) for transaction involving two supplies under GST Laws
- Submitted to Joint Secretary (Revenue & NC), Department of Revenue, Ministry of Finance in April 2021 on Amendment u/s 8(3)(b) of Central Sales Tax Act (CST Act)
- Submitted to Director General, DGH in April 2021 on Policy Reforms for Early Exploitation of Unconventional Hydrocarbons in India
- Submitted to JS Revenue & NC, Department of Revenue, Ministry of Finance in March 2021 on Request to Withdraw Proposed Amendment u/s 8(3)(b) of Central Sales Tax Act (CST Act)
- Submitted to Joint Secretary (Marketing), MoP&NG in January 2021 on Issues being faced by Petroleum marketing companies for setting up of retail outlets for transportation fuels dispensation
- Submitted to Joint Secreatry (Customs), CBIC, Ministry of Finance in February 2021 on Request for amendment in Notification No. 20/2019-Customs to Maintain the Same Rate of Customs Duty on Crude from 1st April, 2021
- Submitted to Revenue Secreatry, Ministry of Finance in February 2021 on Proposed Amendment U/S 8(3)(b) of the CST Act
- Submitted to Revenue Secreatry, Ministry of Finance in January 2021 on Upcoming Union Budget 2021-22
- Submitted to Secreatry, MoP&NG in December 2020 on Pricing of Domestic Natural Gas
- Submitted to Secreatry, MoP&NG in December 2020 on Submission on market creation for LNG as a long-distance transportation fuel for Medium & Heavy Commercial Vehicles segment in India
- Submitted to Finanace Minister, Ministry of Finance in November 2020 on Inclusion of Natural Gas and ATF in the GST Regime
- Submitted to Secreatry, MoP&NG in November 2020 on Exploration in Mining Lease Area
- Submitted to Member(Legislation), CBDT, Department of Revenue, Ministry of Finance in October 2020 on Issues Arising in Settlement of Disputes under Direct Tax Vivad se Vishwas Act, 2020 - reg.
- Submitted to Additional Director General(Exploration), DGH in August 2020 on Good International Petroleum Industry Practices (GIPIP) 2016
- Submitted to Secreatry, MoP&NG in July 2020 on Reducing Import Dependency
- Submitted to Secreatry, MoP&NG in July 2020 on Views/comments on the proposed draft amendment relating to determination of Unified Tariff
- Submitted to DG, DGH in June 2020 on Deduction for E&P expenditure under section 42 of the Income Tax Act
- Submitted to Revenue Secretary, Ministry of Finance in May 2020 on Urgent relief sought to mitigate the liquidity constraints of oil companies in view of Covid-19 crisis
- Submitted to Secretary, MoP&NG in May 2020 on Liquidity constraint in oil and gas in India
- Submitted to Principal Commissioner, CBIC, Ministry of Finance in May 2020 on Clarity on scope of services relating to Exploration, Mining or Drilling of Oil & Gas
- Submitted to Secretary, MoP&NG in May 2020 on Removal of ceiling on price for gas produced from deep waters, ultradeep waters and High Pressure- High Temperature (HPHT) areas
- Submitted to Principal Commissioner GST, CBIC in May 2020 on Clarification on Non-Applicability of GST on Profit Petroleum
- Submitted to Secretary, MoP&NG in April 2020 on Support for Upstream sector for economic revival due to emergency caused by COVID 19
- Submitted to Governor, RBI in April 2020 on Impact of COVID 19 and lockdown on Oil and Gas Industry and immediate steps required to support Petroleum industry
- Submitted to Revenue Secretary, Ministry of Finance in April 2020 on Urgent Need for Clarification Sale of Petroleum Products in the Course of Inter-State Trade or Commerce against Form C
- Submitted to Chairman, SEBI in April 2020 on Maintenance of rating by Credit Rating Agencies
- Submitted to Revenue Secretary, Ministry of Finance in April 2020 on Urgent Need for Clarification Sale of Petroleum Products in the Course of Inter-State Trade or Commerce against Form C
- Submitted to Secretary, MoP&NG in April 2020 on Support to Oil Refineries to sustain Through COVID 19 Disruption
- Submitted to Secretary, MoP&NG in April 2020 on Impact of COVID 19 and lockdown on Oil and Gas Industry and immediate steps required to support Natural Gas industry
- Submitted to Principal Advisor to the Hon’ble Prime Minister in March 2020 on Temporary tax holiday on Cess, Profit Petroleum and Royalty for Oil & Gas Producers
- Submitted to Finance Secretary, Ministry of Finance in March 2020 on Temporary tax holiday on Cess, Profit Petroleum and Royalty for Oil & Gas Producers
- Submitted to Revenue Secretary, MoP&NG in March 2020 on Request for deferment of due date for payment of excise duty in view of Pandemic Corona (Covid-19)
- Submitted to Special Secretary, GST Council and Chairman Central Board of Indirect Taxes & Customs, Ministry of Finance in January 2020 on Inclusion of Natural Gas and ATF in the GST Regime
- Submitted to Secretary, MoP&NG in January 2020 on Upstream and Fiscal related issues
- Submitted to Director General, DGH in January 2020 on Incentives for Unconventional Exploration & Exploitation Operations
- Submitted to Secretary, MoP&NG in January 2020 on Outstanding Issues
- Submitted to Revenue Secretary, Ministry of Finance and Secretary, MoP&NG in January 2020 on Request to End Levy of Cess on Oil Production from Nomination/Pre-NELP Blocks
- Submitted to Revenue Secretary, Ministry of Finance and Secretary, MoP&NG in December 2019 on Rationalization of Custom Duty on Polypropylene and Polyethylene to promte Domestic Manufacturing
- Submitted to Director General, DGH in December 2019 on Timelines for Exploration under OALP, DSF Rounds
- Submitted to Director General, DGH in December 2019 on Drill Stem Testing as Contractual Provision for PSC and RSC
- Submitted to Revenue Secretary, Ministry of Finance in December 2019 on Service Tax Issues for Upstream Companies
- Submitted to Director General, DGH in December 2019 on Ease of Business to Facilitate Upstream Operations-Suggestion to Reduce Approval Timelines
- Submitted to Chief Commissioner(ST), Government of AP in November 2019 on Sale of Natural Gas and other Petroleum Products in the course of inter-state trade or commerce to registered dealers outside AP against Form C
- Submitted to Finance Minster, Ministry of Finance in October 2019 on Inclusion of Natural Gas and ATF in the GST Regime
- Submitted to Special Chief Secretary to AP Government, Revenue Department in October 2019 on Sale of Petroleum Products in the course of inter-state trade or commerce to registered dealers outside AP against Form C
- Submitted to Joint Secretary(Exploration), MoP&NG in September 2019 on Resolution of the issues towards Payment of Cost of Unfinished Minimum Work Program
- Submitted to MoP&NG and NITI Aayog in August 2019 on Electric Mobility and its impact on India's Oil & Gas sector
- Submitted to Revenue Secretary, Department of Revenue, Ministry of Finance in June 2019 on Key Expectations of Oil & Gas Industry for Union Budget 2019
- Submitted to Secretary, MoP&NG in May 2019 on Revival of GIPIP Standing Committee for review of the existing GIPIP document and formulate action plan
- Submitted to Joint Secretary(TRU-I), Department of Revenue, Ministry of Finance in May 2019 on Clarification on Rate of GST Applicable on Request for Supply of LPG in Bulk by Refiners/ Fractionators for Supply to Household Domestic Consumers
- Submitted to Member (Tax policy), Central Board of Indirect Taxes and Customs in May 2019 on Tax Issues pending resolution for the Oil and gas Sector
- Submitted to Secretary, MoP&NG in May 2019 on 'Market and Price freedom for Domestic Natural Gas'
- Submitted to Joint Secretary(Exploration), MoP&NG in April 2019 on Marketing Freedom for Oil Production from Fields under Nomination and Pre-NELP Regimes
- Submitted to Senior Adviser, MoP&NG in April 2019 on Depreciation on Acquisition on Participating Interest in Upstream Blocks
- Submitted to Senior Adviser, MoP&NG in April 2019 on Service Tax / GST issue Upstream Oil and Gas industry
- Submitted to Secretary, Department of Investment and Public Asset Management in April 2019 on FDI in Oil and Gas Production - Request for Clarification on Tax Treatment of "Farm-in" Purchase Price for Entering Oil and Gas Production Contracts
- Submitted to Chaiman, CBIC, Ministry of Finance in March 2019 on Service Tax / GST issues on Upstream Oil & Gas industry
- Submitted to Revenue Secretary, Ministry of Finance in February 2019 on Service Tax / GST issues on Upstream Oil & Gas industry
- Submitted to Hon'ble Revenue Secretary, Ministry of Finance in February 2019 on Request for issue of industry clarification for Upstream Exploration and Production (E&P) companies
- Submitted to Hon'ble Revenue Secretary, Ministry of Finance in January 2019 on Rate of GST applicable on supply of LPG in bulk by Refiners / Fractionators for supply to household domestic consumers
- Submitted to Joint Secretary (Exploration), MoP&NG in December 2018 on Guidelines for transition of a field from one operator to another
- Submitted to MoP&NG on the Review of guidelines for granting marketing authorization to market Transportation Fuels to Oil Companies in November 2018
- Submitted to Revenue Secretary, Ministry of Finance in November 2018 on Effective operationalisation of exemption granted to vessels and ships imported under lease by the importer, under mega exemption notification 50/2017-customs dated 30.06.2017
- Submitted to Joint Secretary (Marketing), MoP&NG on Setting-up of Retail Outlets (ROs) for Auto Fuel Dispensation in September 2018
- Submitted to Joint Secretary (E), MoP&NG in July 2018 on List if Contractual and operational issues faced by E&P Industries
- Submitted to Revenue Secretary, Ministry of Finance in November 2018 on Effective operationalisation of exemption granted to granted to rigs and ancillary items for oil and gas exploration and production, under mega exemption notification no. 50/2017-Customs dated 30.06.2017
- Submitted to Secretary(Revenue), Ministry of Finance in September 2018 on Effective operationalisation of exemption granted to vessels and ships imported under lease by the importer, under notification 85/2017-custms dated 14.11.2017
- Submitted to Secretary, MoP&NG in September 2018 on Reducing OID Cess rate on Crude oil produced in India
- Submitted to Finance Secretary, Ministry of Finance in September 2018 on Reducing OID Cess rate on Crude oil produced in India
- Submitted to Secretary, MoP&NG in September 2018 on Incentives for Enhanced Recovery of Oil & Gas
- Submitted to Sr. Consultant, Government of India, MoP&NG in August 2018 on Request for reduction of GST rate on LNG motor vehicle
- Submitted to Joint Secretary(E), MoP&NG in July 2018 on List of Contractual and Operational Issues faced by E&P Industries
- Submitted to Secretary (Revenue), Ministry of Finanace in May 2018 on Inclusion of Petroleum Produts under GST
- Submitted to Secretary, Ministry of Environment, Forest and Climate Change on Proposed ban on the use Furnace Oil (FO) and Petroleum Coke (PETCOKE) in NCR – Views of Downstream Segment of Indian Petroleum Industries in January 2018
- Submitted to DG, DGH in May 2018 on Issuance of Essentially Certificate (EC) under Deemed Export Transactions
- Submitted to Secreatry, MoP&NG in May 2018 on Rationalisation of Tariff Structure
- Submitted to Secreatry, MoP&NG in March 2018 on Exploration in Mining Lease
- Submitted to Member (Budget), CBEC, Department of Revenue, Ministry of Finance in February 2018 on Post Budget Memorandum for Union Budget 2018-19
- Submitted to Additional Secretary, Ministry of Environment, Forest and Climate Change on Proposed ban on the use Furnace Oil (FO) and Petroleum Coke (PETCOKE) in NCR – Views of Downstream Segment of Indian Petroleum Industries in December 2017
- Submitted to Secretary, MoP&NG in November 2017 on Market and Price freedom for Domestic Natural Gas
- Submitted to Finance Secretary, MoF in November 2017 on Issues faced by Oil & Gas Industry post GST rollout
- Submitted to Joint Secretary (Marketing), MoP&NG on Setting-up of Retail Outlets (ROs) for Auto Fuel Dispensation in November 2017
- Submitted to Finance Secretary, MoF, Departement of Revenue in November 2017 on OID Cess on Crude Oil produced in India
- Submitted to Joint Secretary, CBEC in September 2017 on Incidence of Double Duty Taxation on Auto Fuels from SEZ Refinery
- Submitted to Secretary, MoP&NG in September 2017 on Price Review on Natural Gas produced Domestically from Existing Fields
- Submitted to Revenue Secretary, Department of Revenue, Ministry of Finance in September 2017 on Purchase of Non-GST goods against Form C for use in the manufacture or processing of GST and/or Non-GST goods Sec 8(3)(b) of CST ACT, 1956
- Submitted to Additonal Secretary,Deparment of Industry policy and Promotion on Setting-up of Retail Outlets (ROs) for Auto Fuel Dispensation in August 2017
- Submitted to Revenue Secretary, Department of Revenue, Ministry of Finance in August 2017 on Request for clarification on the scope of 'Petroleum Crude' that is excluded from the levy of GST
- Submitted to Revenue Secretary, Department of Revenue, Ministry of Finance in July 2017 on Issues faced by Oil and Gas Industry post GST rollout
- Submitted to Joint Secretary, CBEC in July 2017 on Taxation Laws (Amendment) Act, 2017
- Submitted to Secretary, MoP&NG in June 2017 on Cost of Unfinished Minimum Work Program (UMWP)
- Submitted to JS - TRU 1, CBEC in June 2017 on Amendments to Excise Notifications - Exemption from excise duty on Ethanol Blended Motor Spirit and Blend of High Speed Diesel & Bio-Diesels
- Submitted to Cheif Commisionar (AR), CESTAT in June 2017 on 'GST on Liquefied Petroleum Gas'
- Submitted to Joint Secretry (Exploration), MoP&NG in June 2017 on 'GST and concerns of the oil industry'
- Submitted to Joint Secretary, CBEC in May 2017 on 'Service tax on transportation of goods by cessel by foreign shipping lines'
- Submitted to Chief Commissioner (AR), CESTAT in May 2017 on 'GST and the concerns of Oil & Gas sector'
- Submitted to Revenue Secretary, Ministry of Finance in April 2017 on 'GST and the concerns of Oil & Gas sector'
- Submitted to Chief Commissioner (AR), CESTAT in April 2017 on 'Constitution of GST Working Group to address the concerns of the Trade and Industry'
- Submitted to Secretary, MoP&NG; Revenue Secretary, Ministry of Finance; in February 2017 on 'Oil & Gas Industry fiscal issues'
- Submitted to Secretary, MoP&NG on Proposed ban on the use Furnace Oil (FO) and Petroleum Coke (PETCOKE) in NCR – Views of Downstream Segment of Indian Petroleum Industries in February 2017
- Submitted to Secretary, MoP&NG; Revenue Secretary, Ministry of Finance; in January 2017 on 'GST - Inclusion of Petroleum and Hydrocarbon Industry'
- Submitted to Secretary, MoP&NG in December 2016 on 'Price Review of Natural Gas produced domestically from existing field'
- Submitted to Revenue Secretary, Ministry of Finance in December 2016 on 'OID Cess on Indigenous Crude Oil'
- Submitted to Member (CBEC), Department of Revenue, Ministry of Finance in December 2016 on 'Exice Duty on Branded HSD - Pre-Budget Memorandum 2017-18'
- Submitted to Joint Secretary, Prime Minister's Office in November 2016 on 'Service Tax on Royalty & GST'
- Submitted to Joint Secretary (E) MoP&NG; DG, DGH; Advisor(Energy), Niti Aayog inNovember 2016 on 'Gas Hydrates - Exploration and Production'
- Submitted to Joint Secretary (E), MoP&NG; in October 2016 on 'The Changing Exploration Landscape of India: Breakthrough Ideas'
- Submitted to Chairman, CBEC in September 2016 on Subsuming CST to GST
- Submitted to Secretary, MoP&NG; Chairman, CBEC, Ministry of Finance and Secreatry (Revenue), Minsitry of Finance in July 2016 on Constitution Amendments and GST Bill
- Submitted to Secretary, MoP&NG on Proposed ban on the use Furnace Oil (FO) and Petroleum Coke (PETCOKE) in NCR – Views of Downstream Segment of Indian Petroleum Industries in July 2016
- Submitted to Additional Secretary & Finance Advisor, MoP&NG in June 2016 on Clarification on Non-applicability of Service Tax on Transactions between UJV under PSC and its members for Petroleum Operations
- Submitted to Member, CBEC in June 2016 on Levy of Service Tax on Royalties
- Submitted to Joint Secretary (TRU-I), Ministry of Finance and Additional Secretary & Finance Advisor, MoP&NG in May 2016 on Incidence of Double Duty Taxation on Auto Fuels from SEZ Refinery
- Submitted to Secretary, MoP&NG and Revenue Secretary, Ministry of Finance in May 2016 on Service Tax on Services provided by the Government or Local Authorities to business Entities
- Submitted to Secretary, MoP&NG and Revenue Secretary, MoF in February, 2016 and September, 2015 for reduction in OID Cess on Crude Oil produced in India in view of falling crude oil prices and levying it on ad-valorem basis.
- Submitted to Secretary, MoP&NG in January 25, 2016 expressing apprehension on re-introduction of Customs duty on crude oil
- Submitted to MoP&NG to ramp up CBM Production in the country in January 08, 2016.
- Submitted to Secretary, MoP&NG and Revenue Secretary, MoF for reduction of cess on Crude Oil and utilisation of additional Excise on Petrol & Diesel for development of oil industry in January 05, 2016.
- Submitted a Comments/ Recommendation on the draft specification of commercial gasoline and diesel to Ministry of Road Transport and Highways in December 26, 2015.
- Submitted to MoP&NG on Auto Fuel Policy - Specification of BS V Diesel to December 17, 2015
- Industry views/comments on New Fiscal & Contractual Regime for Award of Hydrocarbon Acreages sent to MoP&NG on November 30, 2015 in response to the consultation paper put up by government.
- Submitted to NITI Aayog ‘Note covering Oil & Gas Recommendations’ for the National Energy Policy in November 2015.
- Submitted to consolidated recommendations to MoP&NG in April 2015 along with AOGO, FICCI AND CII on ‘Ease of Doing Business in India’ and the actions required to be taken in this context to ensure the success of ‘Make in India’ programme.
- Submitted to the Ministry of Corporate Affairs and the Institute of Chartered Accountants of India for carve outs in AS-2 on Valuation of Inventories because of fluctuating crude oil prices in April 2015.
- Submittted to DG, DGFT on Refund of Terminal Excise Duty on Supply of HSD for Petroleum Operations in Oil & Gas Exploration - Para 8.2 (f) of foreign Trade Policy (FTP) in February 2015.
- Submitted to Ministry of Corporate Affairs and the Chairman, Accounting Standards Board (ASB) of the Institute of Chartered Accountants of India in August 2014 on requesting for permitting LIFO as an option for valuation of inventory while notifying Ind AS-2.
- Submitted to Secretary, MoP&NG in March 2014 on ‘Suggestions on Role of Upstream Regulator in India'
- Submitted to Joint Secretary (TRU-I), CBEC, Depatment of Revenue, MoF in March 2014 on Incidence of Double Duty Taxation on Auto Fuels from SEZ Refinery.
- Submitted to Secretary, MoP&NG and Revenue Secretary, MoF in February 2013 on OID Cess
- Submitted to Secretary, MoP&NG in February 2013 on 'Report of the Committee on the PSC mechanism in Petroleum Industry - Approach to Gas Pricing'
- Submitted to Secretary, Ministry of Shipping in May 2012 on 'Draft Capativ use Policy'.
- Submitted to Director General of Foeign Trade, DGFT in February 2012 on Deemed export benefit on supply of fuels for petroleum operations
- Submitted to Secretary, MoP&NG in October 2011 on ‘India's Roadmap for Sustainable Aviation Fuel'.
- Submitted to Secretary, MoP&NG in September 2011 on Inclusion of Petroleum Products in GST