Concessional GST for hydrocarbon projects extended; option to pay concession on mutilated non-serviceable goods with certification. Concessional MGST rates are extended to petroleum and coal bed methane operations under HELP and OALP by inserting those activities in Notification No. 03/2017-State Tax (Rate). A proviso allows the recipient or transferee to elect to pay tax at the concessional rate on the transaction value when goods are disposed of in non-serviceable form after mutilation, provided the recipient or transferee produces a certificate from a duly authorised hydrocarbon officer confirming non-serviceability and prior mutilation to the appropriate tax officer.