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of <h1>Assam Clarifies GST Classification for Petroleum, Natural Gas Services; Adds New Entries to Headings 9983, 9986.</h1> The circular issued by the Government of Assam provides clarification on the scope of support services related to the exploration, mining, or drilling of petroleum crude or natural gas under the GST framework. It specifies that most activities in these sectors fall under heading 9986, with some technical and consulting services classified under heading 9983. New entries have been added to heading 9983 to include professional, technical, and business services related to these activities. The circular clarifies the classification of services using explanatory notes for service codes 998341, 998343, 998621, and 998622, ensuring proper tax categorization.
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