Concessional CGST rates extended to HELP/OALP hydrocarbon projects; reduced tax rate option allowed for mutilated non serviceable goods. Amendment extends concessional CGST treatment to petroleum and coal bed methane operations under HELP and OALP by adding those activities to eligible supplies, and permits recipients or transferees to opt to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non serviceability and mutilation before disposal; effective 1 October 2019.