Tax treatment for non-serviceable goods: option to pay notified tax rate upon certified mutilation, subject to documentary proof. Amendment inserts petroleum operations and coal bed methane operations under HELP or OALP into the notification's eligible operations list, and adds a proviso allowing the recipient or transferee, at their option, to pay tax at the notified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, provided a certificate from a duly authorised hydrocarbons officer confirming non-serviceability and prior mutilation is produced before the proper tax officer having jurisdiction over the supplier. The amendment is effective 1 October 2019.