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    <title>Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both.</title>
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    <description>The circular clarifies that operational onsite extraction and support activities fall under heading 9986 governed by the Explanatory Notes to service codes 998621 and 998622, while professional, technical and consulting exploration services fall under heading 9983 governed by the Explanatory Notes to service codes 998341 and 998343; services outside those entries are to be classified elsewhere and taxed accordingly.</description>
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    <pubDate>Thu, 07 Nov 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/circulars?id=63178</link>
      <description>The circular clarifies that operational onsite extraction and support activities fall under heading 9986 governed by the Explanatory Notes to service codes 998621 and 998622, while professional, technical and consulting exploration services fall under heading 9983 governed by the Explanatory Notes to service codes 998341 and 998343; services outside those entries are to be classified elsewhere and taxed accordingly.</description>
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