This notification amends Notification No. 3/2017–Integrated Tax (Rate) to extend concessional IGST rate benefits to petroleum and coal bed methane operations undertaken under the Hydrocarbon Exploration Licensing Policy (HELP) and Open Acreage Licensing Policy (OALP). It also prescribes conditions for disposal of non-serviceable goods.

Issued for earlier notification?
Yes — it amends Notification No. 3/2017–Integrated Tax (Rate).