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of <h1>GST Classifies Mining Support Services: Oil & Gas Extraction (Code 998621) vs. Other Mining Activities (Code 998622)</h1> The document details the classification of support services related to mining under the GST scheme. It categorizes these services into two main groups: support services to oil and gas extraction (service code 998621) and support services to other mining activities not elsewhere classified (service code 998622). The former includes services like derrick erection, well casing, and test drilling related to petroleum and gas extraction, while the latter covers activities such as draining mines and overburden removal, excluding oil and gas operations. Exclusions for each category are specified, referencing related service codes for geological and mineral exploration services.
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