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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....ent: Sri. Peeyush Kumar, I.A.S. Circular No. 114/33/2019 (Central) /41/2019(State) CCW/GST/74/2015 Dated: 18-11-2019 . Sub: - Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both - Reg. Representations have been received from trade seeking clarification on the scope of the entry "services of exploration, mining or dr....
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....planatory 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 gas under heading 9983 and 9986. 3.1. The relevant Explanatory Notes for Heading 9983 are as follows: 998341 Geological ....
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....d 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 the information to others. 3.2. The relevant Explanatory Notes for Heading 9986 are as follows: 998621 Support services ....
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.... 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 clarified that the scope of the entry at Sr. 24 (ii) under heading 9986 of Notification issued in the G.....