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of <h1>Madhya Pradesh GST Act Amended: New Tax Rules for Petroleum Operations and Non-Serviceable Goods Effective October 1, 2019.</h1> The notification amends a previous notification dated June 30, 2017, under the Madhya Pradesh Goods and Services Tax Act, 2017. It introduces a new item in the table concerning petroleum or coal bed methane operations under specified contracts within the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. Additionally, a proviso is added to the annexure, allowing recipients or transferees of non-serviceable goods to opt to pay a 9% tax on the transaction value, provided they present a certificate from the Directorate General of Hydro Carbons confirming the goods' non-serviceable status. The amendment is effective from October 1, 2019.
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