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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Support services to mining classified under SAC, separating oil/gas support from other mining and listing included/excluded activities.</h1> Classification under SAC designates Group 99862 for support services to mining with two subdivisions: support services to oil and gas extraction, which include derrick erection, well casing, cementing, pumping, plugging and abandoning wells, test drilling and exploration for petroleum and gas, specialized fire extinguishing, and operation of extraction units on a fee or contract basis, excluding geological, geophysical and related prospecting and consulting services; and support services to other mining n.e.c., which include mine draining and pumping, overburden removal, site development and tunneling (except for oil and gas), test drilling for non oil/gas mining, and operation of mining units on a fee or contract basis, excluding mineral exploration, evaluation and geophysical services.

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        ActsIncome Tax
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