Taxation of petroleum operations under HELP and OALP: option to pay reduced tax on mutilated goods with DGH certificate. The notification amends the State Tax (Rate) schedule to include petroleum operations and coal bed methane operations under specified HELP or OALP contracts as taxable items, and inserts a proviso allowing the recipient or transferee to opt to pay tax at a lower rate on goods disposed in non serviceable form after mutilation upon producing a certificate from a duly authorised Directorate General of Hydro Carbons officer; the amendment commences on 1 October 2019.