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<h1>Odisha Amends GST Notification: Includes Petroleum, Methane Operations; Proviso for 9% Tax on Non-Serviceable Goods.</h1> The Government of Odisha has issued an amendment to Notification No. 19837-FIN-TAX-0022/2017 under the Odisha Goods and Services Tax Act, 2017. Effective from October 1, 2019, the amendment includes the addition of petroleum and coal bed methane operations under specified contracts in the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) to the notification's table. Additionally, a proviso has been added allowing recipients or transferees to pay a 9% tax on non-serviceable goods, subject to conditions including certification from the Directorate General of Hydrocarbons.