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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....DR. T.V. SOMANATHAN, I.A.S., ADDITIONAL CHIEF SECRETARY / COMMISSIONER OF STATE TAX Circular No.90/2019-TNGST (PP6/35622/2019) dated: 20.12.2019 Sub: Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both-reg. Ref: Circular No 114/33/2019-GST, dated 11.10.2019 issued by the Department of Revenue, Ministry of Finance....
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.... 372) "(ia) Other professional, 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 o....
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....ns by different methods such as seismographic, gravimetric, 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 servce code includes mineral exploration and evaluation information, obtained on own account basis Note: This ....
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....rvice code includes draining and pumping of mines; overburden removal and other development and preparation services of 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 inc....