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        GST

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

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        Service classification for oil and gas activities clarified: exploration consulting under technical services, extraction support under extraction heading. Clarification allocates technical, professional and consulting exploration services to heading 9983 as governed by explanatory notes to codes 998341 and 998343, while support and operational services for oil and gas extraction remain under heading 9986 governed by codes 998621 and 998622; activities excluded from those entries must be classified in their respective headings and taxed accordingly.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Service classification for oil and gas activities clarified: exploration consulting under technical services, extraction support under extraction heading.

                              Clarification allocates technical, professional and consulting exploration services to heading 9983 as governed by explanatory notes to codes 998341 and 998343, while support and operational services for oil and gas extraction remain under heading 9986 governed by codes 998621 and 998622; activities excluded from those entries must be classified in their respective headings and taxed accordingly.


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