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    <description>The amendment adds petroleum and coal bed methane operations under HELP or OALP to the notification&#039;s Schedule and provides that where goods are disposed of in non-serviceable form after mutilation, the recipient or transferee may opt to pay tax at the rate of 9 per cent on the transaction value, conditioned on producing a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non-serviceability and prior mutilation.</description>
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