The use of natural gas for the production of liquefied natural gas, ammonia or hydrogen exclusively.
The use of natural fuel gas exclusively for the production of liquefied natural gas, ammonia or hydrogen — under the use of natural fuel gas exclusively for the production of liquefied natural gas, and (or) ammonia, and (or) hydrogen is also understood as the implementation by a taxpayer of natural fuel gas by a Russian organization belonging to a group of persons with the taxpayer, exclusively for use as raw material for the production of liquefied natural gas, and (or) ammonia, and (or) hydrogen on production facilities owned by the aforementioned Russian organization with a project capacity of more than 20 tons per hour1.
Tax Code of the Russian Federation, as amended on 29.10.2024, Art. 342, subpara. 18 // RSZ RF. 2000. No. 32. Art. 3340. ↩