Tax treatment for non-serviceable petroleum goods clarified; optional reduced tax on transaction value with DG Hydrocarbons certificate. The notification adds petroleum operations or coal bed methane operations under HELP or OALP to the rate table, and inserts a proviso allowing the recipient or transferee to elect to pay tax at a concessional rate on the transaction value of goods disposed of in non serviceable form after mutilation, contingent on producing before the appropriate Deputy or Assistant Commissioner of Central or State Tax a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non serviceability and mutilation.