Survey and exploration of minerals service classification expanded; administrative guidance consolidates scope, valuation and exemption treatment. Survey and exploration of mineral services are taxable where they involve geological, geophysical or other prospecting, surface or sub-surface surveying or map-making related to locating or exploring deposits of mineral, oil or gas; such services are provided by any person and the receiver category was broadened in mid-2008. Administrative guidance supersedes earlier circulars and clarifications on scope, classification, valuation, export treatment, services received from outside the territory and exemptions for these services.