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    <description>The notification amends the GST notification to add petroleum operations and coal bed methane operations under HELP or OALP to the covered activities, and inserts a proviso permitting the recipient or transferee to elect to pay a specified tax rate on transaction value for goods disposed of in non-serviceable form after mutilation, subject to producing a certificate from an authorised officer of the Directorate General of Hydro Carbons before the appropriate Deputy or Assistant Commissioner of Central or State Tax.</description>
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      <description>The notification amends the GST notification to add petroleum operations and coal bed methane operations under HELP or OALP to the covered activities, and inserts a proviso permitting the recipient or transferee to elect to pay a specified tax rate on transaction value for goods disposed of in non-serviceable form after mutilation, subject to producing a certificate from an authorised officer of the Directorate General of Hydro Carbons before the appropriate Deputy or Assistant Commissioner of Central or State Tax.</description>
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