https://www.taxtmi.com/caselaws?id=750765 The AAAR held the appeal was maintainable as it was filed within the 30-day statutory period from communication of the AAR order. Regarding classification, the Authority determined that the appellant's EPC contract activities for establishing new oil and gas extraction infrastructure could not be classified under SAC 9986 (support services to oil and gas extraction) as these were infrastructure establishment services, not support services to existing operations. The services were properly classifiable under SAC 9954 (construction services for mines and industrial plants) as oil and gas exploration constitutes mining. The composite supply was treated as works contract services. Project management consultancy services were classified under SAC 998349 (other technical and scientific services) attracting 18% GST. en-us Wed, 13 Sep 2023 00:00:00 +0530 Mon, 28 Apr 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=750765 The AAAR held the appeal was maintainable as it was filed within the 30-day statutory period from communication of the AAR order. Regarding classification, the Authority determined that the appellant's EPC contract activities for establishing new oil and gas extraction infrastructure could not be classified under SAC 9986 (support services to oil and gas extraction) as these were infrastructure establishment services, not support services to existing operations. The services were properly classifiable under SAC 9954 (construction services for mines and industrial plants) as oil and gas exploration constitutes mining. The composite supply was treated as works contract services. Project management consultancy services were classified under SAC 998349 (other technical and scientific services) attracting 18% GST. Case-Laws GST Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=750765