Classification of oil and gas support services: explanatory notes determine applicable GST headings and taxable scope. Clarifies that operational support activities for petroleum and gas extraction are governed by the Explanatory Notes to service codes 998621 and 998622 under Heading 9986, while technical, professional and consulting exploration services inserted under Heading 9983 (effective 1 October 2019) are governed by the Explanatory Notes to service codes 998341 and 998343; services outside those entries must be classified and taxed in their respective headings.
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Classification of oil and gas support services: explanatory notes determine applicable GST headings and taxable scope.
Clarifies that operational support activities for petroleum and gas extraction are governed by the Explanatory Notes to service codes 998621 and 998622 under Heading 9986, while technical, professional and consulting exploration services inserted under Heading 9983 (effective 1 October 2019) are governed by the Explanatory Notes to service codes 998341 and 998343; services outside those entries must be classified and taxed in their respective headings.
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