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    <title>Amendment in Notification no. KA.NI-2-855/XI-9(47)/17-U.P. Act-1-2017-Order-(22)-2017 dated the 30th June, 2017</title>
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    <description>The goods and services tax exemption notification is amended to cover petroleum operations and coal bed methane operations under specified contracts under the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. A proviso is added for disposal of supplied goods in non-serviceable form after mutilation, allowing the recipient or transferee to opt to pay tax at 9 per cent of transaction value, subject to a certificate from an authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and mutilation before disposal. The amendment takes effect from 1 October 2019.</description>
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      <description>The goods and services tax exemption notification is amended to cover petroleum operations and coal bed methane operations under specified contracts under the Hydrocarbon Exploration Licensing Policy or Open Acreage Licensing Policy. A proviso is added for disposal of supplied goods in non-serviceable form after mutilation, allowing the recipient or transferee to opt to pay tax at 9 per cent of transaction value, subject to a certificate from an authorised officer of the Directorate General of Hydrocarbons confirming non-serviceability and mutilation before disposal. The amendment takes effect from 1 October 2019.</description>
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