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of <h1>Jharkhand Amends GST Notification to Include Petroleum Operations; 9% Tax on Non-Serviceable Goods with Certification.</h1> The Government of Jharkhand has amended Notification No. 3/2017-State Tax (Rate) from June 29, 2017, under the Jharkhand Goods and Services Tax Act, 2017. The amendment adds item (6) to the table, covering petroleum or coal bed methane operations under specific contracts. Additionally, a proviso is inserted in the annexure, allowing recipients or transferees to pay a 9% tax on non-serviceable goods after mutilation, subject to certification from the Directorate General of Hydrocarbons. This amendment is effective retroactively from October 1, 2019.
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