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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>GST classification distinguishes operational support for petroleum and gas extraction under heading 9986 from professional, technical, geological, geophysical, consulting, exploration and evaluation services under heading 9983. Heading 9986 covers activities such as well operations, test drilling connected with extraction, derrick services and contract operation of extraction units. Geological, geophysical, prospecting, consulting, mineral exploration and evaluation services are excluded from heading 9986. Services outside these specified entries must be classified under their respective applicable headings and taxed accordingly.</description>
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      <description>GST classification distinguishes operational support for petroleum and gas extraction under heading 9986 from professional, technical, geological, geophysical, consulting, exploration and evaluation services under heading 9983. Heading 9986 covers activities such as well operations, test drilling connected with extraction, derrick services and contract operation of extraction units. Geological, geophysical, prospecting, consulting, mineral exploration and evaluation services are excluded from heading 9986. Services outside these specified entries must be classified under their respective applicable headings and taxed accordingly.</description>
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