Support services in exploration and drilling clarified under GST, with central circular circulated for compliance. Clarification is issued on the scope of support services connected with exploration, mining or drilling activities relating to petroleum crude, natural gas, or both. The Uttar Pradesh Commercial Tax authorities forward the central GST circular on the subject and request subordinate officers to be informed of the clarification and ensure compliance accordingly. The communication is an administrative GST instruction issued with the approval of the Commissioner, Commercial Tax, Uttar Pradesh.