Scope of exploration and drilling support services clarified under GST classification; entries governed by service code explanatory notes. Most operational activities for exploration, mining or drilling of petroleum crude or natural gas fall under heading 9986, while professional, technical and consulting exploration services are covered under heading 9983 (entry inserted effective 1 October 2019). The scope of the heading 9986 entry is governed by explanatory notes to service codes 998621 and 998622, and the scope of the heading 9983 entry by notes to service codes 998341 and 998343. Services outside those entries must be classified in their respective headings and taxed accordingly.
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Scope of exploration and drilling support services clarified under GST classification; entries governed by service code explanatory notes.
Most operational activities for exploration, mining or drilling of petroleum crude or natural gas fall under heading 9986, while professional, technical and consulting exploration services are covered under heading 9983 (entry inserted effective 1 October 2019). The scope of the heading 9986 entry is governed by explanatory notes to service codes 998621 and 998622, and the scope of the heading 9983 entry by notes to service codes 998341 and 998343. Services outside those entries must be classified in their respective headings and taxed accordingly.
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