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    <description>Amendment to an exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 extends the specified entry to petroleum operations or coal bed methane operations under specified contracts under the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. It also allows tax at a prescribed rate on the transaction value of non-serviceable goods disposed of after mutilation, subject to production of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming non-serviceability and mutilation for disposal.</description>
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