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    <title>Seeks to amend notification No 3/2017- State Tax (Rate) dated 28.6.2017</title>
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    <description>The notification adds petroleum and coal bed methane operations under specified HELP or OALP contracts to the State tax rate table. It also allows the recipient or transferee, at their option, to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, provided they produce before the competent Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are non serviceable and mutilated for disposal. Effective 1 October 2019.</description>
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      <description>The notification adds petroleum and coal bed methane operations under specified HELP or OALP contracts to the State tax rate table. It also allows the recipient or transferee, at their option, to pay tax at a reduced rate on goods disposed of in non serviceable form after mutilation, provided they produce before the competent Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydrocarbons confirming the goods are non serviceable and mutilated for disposal. Effective 1 October 2019.</description>
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