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

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..... South Zone, North Zone, Central Zone, H.P. 2. The Joint Commissioner of State Taxes and Excise, Central Zone, North Zone, Flying Squad, NZ/ SZ/ CZ. 3. The Dy. Commissioner of State Taxes and Excise, Shimla, Solan, BBN Baddi, Sirmour, Bilaspur, Hamirpur, Mandi. Kullu, Chamba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinn .....

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..... t October 2019 vide Notification No. 20/2019- State Tax(Rate) dated 1st Oct., 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 de .....

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..... g; providing 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 information, obtained on own account basi .....

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..... ping 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 service code does not include: - mineral exploration and evaluation .....

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..... he said notification shall be classified in their respective headings and taxed accordingly. 5. This circular shall come into force w.e.f. 11.10.2019. 6. Difficulty, if any, in implementation of this circular may be brought to the notice of this office. Yours faithfully, Dr. Ajay Sharma (IAS) Commissioner of State Taxes and Excise, Himachal Pradesh Endst. No. 12-25/2018-19-EXN-GST-(575)-285 .....

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