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of <h1>Nagaland Amends GST Notification: Includes Hydrocarbon Operations and New Tax Proviso for Non-Serviceable Goods Disposal.</h1> The Government of Nagaland has amended its notification dated June 30, 2017, under the State Goods and Services Tax Act, 2017. The amendment includes the addition of petroleum or coal bed methane operations under specific contracts within the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy to the existing notification. Additionally, a proviso has been inserted regarding the disposal of non-serviceable goods. If such goods are mutilated for disposal, the recipient or transferee can opt to pay a 9% tax on the transaction value, provided they present a certificate from the Directorate General of Hydrocarbons. This amendment takes effect on October 1, 2019.
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