Clarification on scope of support services to exploration mining or drilling of petroleum crude or natural gas or both.

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....tion mining or drilling of petroleum crude or natural gas or both. Representations have been received from trade seeking clarification on the scope of the entry "services of exploration, mining or drilling of petroleum crude or natural gas or both" at Sr. No. 24 (ii) of heading 9986 in Notification No. 11/2017- State Tax (Rate) dated 30.06.2017. 2. The matter has been examined. Most of the acti....

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....troleum crude or natural gas under heading 9983 and 9986. 3.1 The relevant Explanatory Notes for Heading 9983 are as follows: 998341 Geological and geophysical consulting services This service code includes provision of advice, guidance and operational assistance concerning the location of mineral deposits, oil and gas fields and groundwater by studying the properties of the earth and rock....

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....t to sell or license the information to others. 3.2 The relevant Explanatory Notes for Heading 9986 are as follows: 998621 Support services to oil and gas extraction This service code includes derrick erection, repair and dismantling services; well casing, cementing, pumping, plugging and abandoning of wells; test drilling and exploration services in connection with petroleum and gas extract....

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.... is hereby clarified that the scope of the entry at Sr. 24 (ii) under heading 9986 of Notification No. 11/2017- State Tax (Rate) dated 30.06.2017 shall be governed by the explanatory notes to service codes 998621 and 998622 of the Scheme of Classification of Services. 4.1 It is further clarified that the scope of the entry at Sr. No. 21 (ia) under heading 9983 of Notification No. 11/2017- State ....