https://www.taxtmi.com/notifications?id=133476 The amendment inserts petroleum operations or coal bed methane operations under HELP or OALP into the rate notification table and adds a proviso permitting the recipient or transferee, at his option, to pay tax at the rate of 9 per cent. on the transaction value where goods are disposed of in non-serviceable form after mutilation, subject to production before the jurisdictional Deputy/Assistant Commissioner of Central or State Tax of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons certifying non-serviceability and prior mutilation. en-us Tue, 01 Oct 2019 00:00:00 +0530 Thu, 09 Jul 2020 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133476 The amendment inserts petroleum operations or coal bed methane operations under HELP or OALP into the rate notification table and adds a proviso permitting the recipient or transferee, at his option, to pay tax at the rate of 9 per cent. on the transaction value where goods are disposed of in non-serviceable form after mutilation, subject to production before the jurisdictional Deputy/Assistant Commissioner of Central or State Tax of a certificate from a duly authorised officer of the Directorate General of Hydro Carbons certifying non-serviceability and prior mutilation. Notifications GST - States Tue, 01 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133476