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<h1>India Amends IGST Notification to Extend Concessional Rates for Hydrocarbon Projects under HELP and OALP Policies.</h1> The Government of India has amended Notification No. 3/2017-Integrated Tax (Rate) to extend concessional Integrated Goods and Services Tax (IGST) rates to specified projects under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). The amendment includes inserting a new item related to petroleum and coal bed methane operations in the notification's table and adding a proviso in the annexure regarding the disposal of non-serviceable goods. The amendment allows recipients or transferees to pay a tax rate of 18% on such goods, provided they obtain a certificate confirming the goods' non-serviceable status before disposal. This notification takes effect on October 1, 2019.
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