Tax option for mutilated goods: recipient or transferee may pay a reduced tax subject to hydrocarbon authority certification. The amendment adds petroleum and coal bed methane operations under HELP or OALP to the notification's Schedule and provides that where goods are disposed of in non-serviceable form after mutilation, the recipient or transferee may opt to pay tax at the rate of 9 per cent on the transaction value, conditioned on producing a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non-serviceability and prior mutilation.