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of <h1>Karnataka Clarifies GST Scope for Petroleum Exploration Services under Headings 9983 and 9986, Details Service Code Classifications.</h1> The Government of Karnataka issued a circular clarifying 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. The circular addresses entries under headings 9983 and 9986, specifying that most activities fall under heading 9986, while technical and consulting services are under heading 9983. It provides detailed explanatory notes for service codes 998341, 998343, 998621, and 998622, outlining the services included and excluded under these codes. The circular instructs that services not covered by these entries should be classified and taxed under their respective headings.
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