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of <h1>Karnataka Amends GST Notification for Petroleum Operations; Introduces 9% Tax Option for Non-Serviceable Goods with Certification.</h1> The Government of Karnataka, under the Karnataka Goods and Services Tax Act, 2017, has amended Notification No. (03/2017) dated 29th June 2017. The amendment introduces a new item in the notification's table concerning petroleum and coal bed methane operations under specific contracts. Additionally, a proviso is added to allow the recipient or transferee of non-serviceable goods, after mutilation, to opt to pay a 9% tax on the transaction value. This is contingent upon presenting a certificate from an authorized officer confirming the goods' non-serviceable status. The amendment takes effect from 1st October 2019.
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