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<h1>Chhattisgarh GST Circular Clarifies Classification of Petroleum Exploration and Mining Services Under Headings 9983 and 9986.</h1> The circular from the Commissioner of State Tax, Chhattisgarh, clarifies the classification of services related to the exploration, mining, or drilling of petroleum crude or natural gas under the Chhattisgarh Goods and Services Tax Act, 2017. It details the inclusion of certain technical and consulting services under heading 9983, effective from October 1, 2019, and outlines the classification of support services under headings 9986 and 9983. The explanatory notes for service codes 998341, 998343, 998621, and 998622 guide the classification of these services, ensuring consistent application across the state. Services not covered by these entries will be classified and taxed under their respective headings.