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    <title>Seeks to amend Notification No. 3/2017-State Tax (Rate), dated the 30th June, 2017</title>
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    <description>Adds petroleum operations and coal bed methane operations under contracts awarded via HELP or OALP to the specified supplies list, and permits the recipient or transferee to elect to pay tax on the transaction value of goods disposed of in non serviceable form after mutilation, provided they produce a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non serviceability and that mutilation occurred prior to disposal.</description>
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