https://www.taxtmi.com/notifications?id=131033 Amendment inserts petroleum operations and coal bed methane operations under HELP or OALP into the notification's eligible operations list, and adds a proviso allowing the recipient or transferee, at their option, to pay tax at the notified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, provided a certificate from a duly authorised hydrocarbons officer confirming non-serviceability and prior mutilation is produced before the proper tax officer having jurisdiction over the supplier. The amendment is effective 1 October 2019. en-us Mon, 30 Sep 2019 00:00:00 +0530 Mon, 07 Oct 2019 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131033 Amendment inserts petroleum operations and coal bed methane operations under HELP or OALP into the notification's eligible operations list, and adds a proviso allowing the recipient or transferee, at their option, to pay tax at the notified rate on transaction value where goods are disposed of in non-serviceable form after mutilation, provided a certificate from a duly authorised hydrocarbons officer confirming non-serviceability and prior mutilation is produced before the proper tax officer having jurisdiction over the supplier. The amendment is effective 1 October 2019. Notifications GST - States Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131033