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    <title>Seeks to amend notification No 3/2017- Union territory Tax (Rate) dated 28.6.2017 so as to extend concessional UTGST rates to specified projects under HELP/OALP, and other changes.</title>
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    <description>The notification extends concessional UTGST coverage to petroleum operations and coal bed methane operations under HELP and OALP by inserting them as an eligible item, and inserts a proviso permitting the recipient or transferee to pay tax at a reduced rate on transaction value for goods disposed in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the Deputy or Assistant Commissioner of Central or State Tax having jurisdiction; effective 1 October 2019.</description>
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      <description>The notification extends concessional UTGST coverage to petroleum operations and coal bed methane operations under HELP and OALP by inserting them as an eligible item, and inserts a proviso permitting the recipient or transferee to pay tax at a reduced rate on transaction value for goods disposed in non-serviceable form after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the Deputy or Assistant Commissioner of Central or State Tax having jurisdiction; effective 1 October 2019.</description>
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