Notification No. 16/2019
Date: September 30, 2019
Subject: Grant of concessional GST rates for goods supplied to projects under HELP / OALP.
Description:
The notification amends Notification No. 03/2017 to extend concessional GST treatment to goods supplied for petroleum operations or coal bed methane operations under HELP or OALP contracts. It also provides an option for payment of tax at 9% on disposal of non-serviceable goods after mutilation.
Issued for earlier notification?
Yes — amends Notification No. 03/2017–Central Tax (Rate).