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    <description>The notification amends the earlier Uttarakhand GST notification to include petroleum and coal bed methane operations under HELP or OALP, and permits the recipient or transferee to elect to pay tax at 9 per cent on transaction value for goods disposed of in non serviceable form after mutilation, provided a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non serviceability and mutilation is produced to the appropriate Deputy or Assistant Commissioner of Central or State Tax.</description>
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