Concessional UTGST for petroleum operations under HELP/OALP; reduced tax option permitted for mutilated, non-serviceable disposals. The notification extends concessional UTGST coverage to petroleum operations and coal bed methane operations under HELP and OALP by inserting them as an eligible item, and inserts a proviso permitting the recipient or transferee to pay tax at a reduced rate on transaction value for goods disposed in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the Deputy or Assistant Commissioner of Central or State Tax having jurisdiction; effective 1 October 2019.