Concessional IGST rates extended to petroleum and coal bed methane projects, with tax option for non-serviceable goods. Extends concessional IGST rates to petroleum operations and coal bed methane operations under HELP or OALP and permits, at the option of the recipient or transferee, payment of tax at 18 per cent on transaction value where supplied goods are disposed of in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non-serviceability and prior mutilation; effective 1 October 2019.