https://www.taxtmi.com/caselaws?id=432885 The AAAR Maharashtra ruled that project management consultancy services for petroleum operations do not qualify for 12% GST under support services to mining (SI No. 24(ii)) or other professional services relating to petroleum exploration/mining (SI No. 21(ia)). The Authority determined that these services are not directly involved in actual mining operations, which require physical excavation. Instead, the services classify under SAC 998349 as "Other technical and scientific services" under SI No. 21(ii), attracting 18% GST (9% CGST + 9% SGST). en-us Tue, 03 Jan 2023 00:00:00 +0530 Sat, 12 Apr 2025 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432885 The AAAR Maharashtra ruled that project management consultancy services for petroleum operations do not qualify for 12% GST under support services to mining (SI No. 24(ii)) or other professional services relating to petroleum exploration/mining (SI No. 21(ia)). The Authority determined that these services are not directly involved in actual mining operations, which require physical excavation. Instead, the services classify under SAC 998349 as "Other technical and scientific services" under SI No. 21(ii), attracting 18% GST (9% CGST + 9% SGST). Case-Laws GST Tue, 03 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432885