Concessional rate for petroleum operations expanded; option to pay tax on mutilated non-serviceable goods upon authorised certificate. The amendment inserts petroleum operations or coal bed methane operations under specified HELP or OALP contracts into the concessional rate TABLE and adds a proviso permitting the recipient or transferee to elect to pay tax at 9 per cent on the transaction value of goods disposed in non-serviceable form after mutilation, provided a certificate from a duly authorised officer of the Directorate General of Hydro Carbons is produced before the appropriate jurisdictional tax officer confirming the goods are non-serviceable and mutilated for disposal.