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

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..... mba, Kangra, Revenue Distt Nurpur and Una, H.P 4. The Asstt. Commissioner of State Taxes and Excise, Incharge Distt. Kinnour, H.P. Dated Shimla-9 the 31st Oct., 2019. Madam/Sir, Subject: Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both reg. Various doubts have arisen 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 activities associated with exploration, mining or drilling of petroleum crude or natural gas .....

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..... subsurface earth formations 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 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 to oil and gas extraction This service code includes derrick erection, repair a .....

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..... ct from 1st October 2019 vide Notification No. 20/2019- ST(R) dated 01.10.2019 shall be governed by the explanatory notes to service codes 998341 and 998343 of the Scheme of Classification of Services. 4.2 The services which do not fall under the said entries under heading 9983 and 9986 of the said notification shall be classified in their respective headings and taxed accordingly. 5. This circular shall come into force w.e.f. 11.10.2019. 6. Difficulty, if any, in implementation of this circular may be brought to the notice of this office. Yours faithfully, Dr. Ajay Sharma (IAS) Commissioner of State Taxes and Excise, Himachal Pradesh Endst. No. 12-25/2018-19-E .....

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