Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both

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..... **** Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (All)/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on scope of support services to expl .....

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..... l Tax(Rate) dated 30.09.2019 ; - (ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 3 Explanatory Notes to the Scheme of Classification of Services adopted for the purposes of GST, which is based on the United Nations Central Product Classification describe succinctly the activities as .....

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..... iding information on subsurface earth formations by different methods such as seismographic, gravimetric, magnetometric methods other subsurface surveying methods This service code does not include - test drilling and boring work, cf. 995432 998343 Mineral exploration and evaluation This service code includes mineral exploration and evaluation inform .....

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..... 41 998622 Support services to other mining n.e.c. This service code includes draining and pumping of mines; overburden removal and other development and preparation services of mineral properties and sites, including tunneling, except for oil and gas extraction; test drilling services in connection with mining operations, except for oil and gas extraction; operation of othe .....

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..... tes to service codes 998341 and 998343 of the Scheme of Classification of Services. 4.2 The services which do not fall under the said entries under heading 9983 and 9986 of the said notification shall be classified in their respective headings and taxed accordingly. 5. Difficulty, if any, in implementation of this circular may be brought to the notice of the Board. Your .....

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