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

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....-RAIPUR No./ST/Tech//2019/11234 Nava Raipur, Atal Nagar, Dated : 15.10.2019 To, Special Commissioner Additional Commissioners/ Joint Commissioners/Deputy Commissioners/ Assistant Commissioner/State Tax Officers/ State Tax, Chhattisgarh (All) ................................................. Subject: Clarification on scope of support....

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....lling of petroleum crude or natural gas fall under heading 9986. A few services particularly technical and consulting services relating to exploration also fall under heading 9983. Therefore, following entry has been inserted under heading 9983 with effect from 1^st October 2019 vide Notification No. 20/2019- State Tax(Rate) dated 30.09.2019; - "(ia) Other professional, technical and ....

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.... of advice with regard to exploration and development of mineral, oil and natural gas properties, including pre-feasibility and feasibility studies; project evaluation services; evaluation of geological, geophysical and geochemical anomalies; surface geological mapping or surveying; providing information on subsurface earth formations by different methods such as seismographic, gravimetric, magnet....

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....ing services; operation of oil or gas extraction unit on a fee or contract basis This service code does not include: - geological, geophysical and related prospecting and consulting services, cf. 998341 998622 Support services to other mining n.e.c. This service code includes draining and pumping of mines; overburden removal and other development and preparation services of mineral pro....