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    <title>Seeks to amend notification No 3/2017- Integrated Tax (Rate) dated 28.6.2017 so as to extend concessional IGST rates to specified projects under HELP/OALP, and other changes.</title>
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    <description>Extends concessional IGST rates to petroleum operations and coal bed methane operations under HELP or OALP and permits, at the option of the recipient or transferee, payment of tax at 18 per cent on transaction value where supplied goods are disposed of in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer confirming non-serviceability and prior mutilation; effective 1 October 2019.</description>
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