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of <h1>Chhattisgarh Amends GST to Include Petroleum Operations; 9% Tax on Mutilated Non-Serviceable Goods with Certification.</h1> The Government of Chhattisgarh has issued Notification No. 16/2019 to amend Notification No. 3/2017-State Tax (Rate) under the Chhattisgarh Goods and Services Tax Act, 2017. The amendment includes the addition of petroleum and coal bed methane operations under specified contracts to the table of taxable items. Additionally, a proviso has been added to allow for a 9% tax rate on non-serviceable goods after mutilation, contingent on a certificate from the Directorate General of Hydrocarbons. This notification takes effect on October 1, 2019.
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