https://www.taxtmi.com/caselaws?id=420519 AAR Maharashtra ruled that project management consultancy services provided to oil and gas companies do not qualify for 12% GST under either support services to exploration/mining (SAC 998621) or other professional services relating to exploration/mining (SAC 9983). The AAR determined that actual support services are provided by EPC contractors performing engineering, procurement, and construction activities, while the applicant's services fall outside the scope of geological/geophysical consulting or mineral exploration categories. Consequently, the PMC services are classified under the residual entry for professional services, attracting 18% GST. en-us Thu, 31 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420519 AAR Maharashtra ruled that project management consultancy services provided to oil and gas companies do not qualify for 12% GST under either support services to exploration/mining (SAC 998621) or other professional services relating to exploration/mining (SAC 9983). The AAR determined that actual support services are provided by EPC contractors performing engineering, procurement, and construction activities, while the applicant's services fall outside the scope of geological/geophysical consulting or mineral exploration categories. Consequently, the PMC services are classified under the residual entry for professional services, attracting 18% GST. Case-Laws GST Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420519