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    <description>Clarification directs that professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas are to be classified under heading 9983 as governed by explanatory notes to service codes 998341 and 998343, while physical support services to oil, gas and other mining activities are to be governed by explanatory notes to service codes 998621 and 998622 under heading 9986; services outside those explanatory notes must be classified in their appropriate headings and taxed accordingly.</description>
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