TMI BlogClarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or bothX X X X Extracts X X X X X X X X Extracts X X X X ..... Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009, Dated: 14-10-2019. COMMISSIONER OF COMMERCIAL TAXES CIRCULAR No. GST-19/2019-20 Subject: Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both - reg. Representations have been received from trade seekin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling of petroleum crude or natural gas or both 3.1 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 associated with exploration, mining or drilling of petroleum crude or natural gas under heading 9983 and 9986. 3.2 The r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... methods other subsurface surveying methods This service code does not include test drilling and boring work, of 995432 998343 Mineral exploration and evaluation This service code includes mineral exploration and evaluation information, obtained on own account basis Note: This intellectual property product may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 other mining units on a fee or contract basis This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 43 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 this office. (SRIKAR M.S.) ..... X X X X Extracts X X X X X X X X Extracts X X X X
|