TaxTMI 
TaxTMI 
Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both
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.... Room No. 146G, North Block, New Delhi, the 11th October 2019 To, The Principal Chief Commissioners/ Chief Commissioners (All)/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on scope of support services to exploration, mining or drilling of petroleum c....
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....technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both" 3 Explanatory Notes to the Scheme of Classification of Services adopted for the purposes of GST, which is based on the United Nations Central Product Classification describe succinctly the activities associated with exploration, mining or drilling of petroleum crude or natural ....
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....etric, magnetometric methods & other subsurface surveying methods This service code does not include - test drilling and boring work, cf. 995432 998343 Mineral exploration and evaluation This service code includes mineral exploration and evaluation information, obtained on own account basis Note: This intellectual property product may be produced with the intent to sell or license t....
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....f mineral properties and sites, including tunneling, except for oil and gas extraction; test drilling services in connection with mining operations, except for oil and gas extraction; operation of other mining units on a fee or contract basis This service code does not include: - mineral exploration and evaluation services, cf. 998343 - geophysical services, cf. 998341 4. It is hereby ....