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    <description>Clarification distinguishes operational support activities and professional/technical consulting for exploration, mining or drilling of petroleum crude or natural gas, directing that classification and tax treatment be governed by the Scheme of Classification of Services&#039; Explanatory Notes: geological and geophysical consulting and mineral exploration fall under professional services, while well-related work, derrick services, test drilling tied to extraction and operation of extraction units fall under support services; activities outside these entries must be classified and taxed under their proper headings.</description>
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      <description>Clarification distinguishes operational support activities and professional/technical consulting for exploration, mining or drilling of petroleum crude or natural gas, directing that classification and tax treatment be governed by the Scheme of Classification of Services&#039; Explanatory Notes: geological and geophysical consulting and mineral exploration fall under professional services, while well-related work, derrick services, test drilling tied to extraction and operation of extraction units fall under support services; activities outside these entries must be classified and taxed under their proper headings.</description>
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