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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 petroleum exploration, mining and drilling support under heading 9986 from professional, technical and business services under heading 9983. Operational oil and gas extraction support includes well-related and extraction-unit activities, but excludes geological, geophysical and related consulting. Geological and geophysical consulting and mineral exploration or evaluation fall within heading 9983. Services outside these specified entries must be classified under their respective headings and taxed accordingly.</description>
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      <description>GST classification distinguishes petroleum exploration, mining and drilling support under heading 9986 from professional, technical and business services under heading 9983. Operational oil and gas extraction support includes well-related and extraction-unit activities, but excludes geological, geophysical and related consulting. Geological and geophysical consulting and mineral exploration or evaluation fall within heading 9983. Services outside these specified entries must be classified under their respective headings and taxed accordingly.</description>
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