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of <h1>Sikkim Government Clarifies GST Classification for Petroleum Exploration, Mining, and Drilling Services under Headings 9986 and 9983.</h1> The circular from the Government of Sikkim clarifies 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. It specifies that most activities in these sectors fall under heading 9986, while certain technical and consulting services are categorized under heading 9983. The circular provides detailed explanatory notes for these headings, outlining the specific services included and excluded. It emphasizes that services not covered under these headings should be classified and taxed according to their respective categories.
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