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<h1>Himachal Pradesh Amends GST Notification: Includes Hydrocarbon Operations, Adds 9% Tax on Non-Serviceable Goods.</h1> The Government of Himachal Pradesh has amended Notification No. 3/2017-State Tax (Rate) under the Himachal Pradesh Goods and Services Tax Act, 2017. Effective from October 1, 2019, the amendments include the addition of petroleum or coal bed methane operations under specified contracts in the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) to the notification. Additionally, a proviso has been added allowing recipients or transferees to pay a 9% tax on non-serviceable goods after mutilation, subject to certification from the Directorate General of Hydrocarbons.