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of <h1>GST Clarification on Support Services for Petroleum and Natural Gas Exploration under Notification No. 11/2017-Central Tax (Rate.</h1> The circular clarifies the scope of support services related to the exploration, mining, or drilling of petroleum crude or natural gas under the Goods and Services Tax (GST) framework. It addresses representations from the trade regarding the classification of these services under Notification No. 11/2017-Central Tax (Rate) and introduces an entry under heading 9983 for professional, technical, and business services related to these activities. The explanatory notes for service codes 998341, 998343, 998621, and 998622 provide guidance on classification. Services not covered under these headings should be classified and taxed under their respective categories.
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