https://www.taxtmi.com/notifications?id=132252 The notification inserts petroleum and coal bed methane operations under HELP or OALP into the concessional rate table and adds a proviso allowing a recipient or transferee, at their option, to pay tax at the prescribed rate on the transaction value of goods disposed of in non-serviceable form after mutilation, provided they produce to the appropriate Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the goods are non-serviceable and mutilated prior to disposal. en-us Mon, 30 Sep 2019 00:00:00 +0530 Tue, 17 Mar 2020 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132252 The notification inserts petroleum and coal bed methane operations under HELP or OALP into the concessional rate table and adds a proviso allowing a recipient or transferee, at their option, to pay tax at the prescribed rate on the transaction value of goods disposed of in non-serviceable form after mutilation, provided they produce to the appropriate Deputy or Assistant Commissioner of Central or State tax a certificate from a duly authorised officer of the Directorate General of Hydro Carbons confirming the goods are non-serviceable and mutilated prior to disposal. Notifications GST - States Mon, 30 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132252