Support services classification clarified under GST: explanatory notes determine whether oil and gas activities fall in support or professional services. Clarification directs that the scope of the entry for support services to petroleum extraction and related mining shall be governed by the explanatory notes to the relevant service codes, and that professional, technical and consulting services relating to exploration shall be governed by the explanatory notes to the corresponding professional service codes; services excluded by those notes must be classified in their appropriate 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.
Support services classification clarified under GST: explanatory notes determine whether oil and gas activities fall in support or professional services.
Clarification directs that the scope of the entry for support services to petroleum extraction and related mining shall be governed by the explanatory notes to the relevant service codes, and that professional, technical and consulting services relating to exploration shall be governed by the explanatory notes to the corresponding professional service codes; services excluded by those notes must be classified in their appropriate headings and taxed accordingly.
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