https://www.taxtmi.com/notifications?id=131614 The notification now expressly covers petroleum operations and coal bed methane operations under HELP or OALP. It allows the recipient or transferee, where supplied goods are disposed of in non-serviceable form after mutilation, to elect to pay tax at a concessional rate on transaction value if they furnish a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the relevant Deputy or Assistant Commissioner of Central or State Tax confirming the goods are non-serviceable and mutilated. en-us Mon, 30 Sep 2019 00:00:00 +0530 Tue, 10 Dec 2019 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131614 The notification now expressly covers petroleum operations and coal bed methane operations under HELP or OALP. It allows the recipient or transferee, where supplied goods are disposed of in non-serviceable form after mutilation, to elect to pay tax at a concessional rate on transaction value if they furnish a certificate from a duly authorised officer of the Directorate General of Hydro Carbons to the relevant Deputy or Assistant Commissioner of Central or State Tax confirming the goods are non-serviceable and mutilated. Notifications GST - States Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131614