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

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..... ation Commissioner (ST), in the State of Haryana. Memo No. 2880/GST-2 Panchkula, date the 07-11-2019 Subject: Clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both. Circular seeks to clarify the scope of the entry support services to mining or drilling of petroleum crude or nat .....

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..... 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 or drilling of petroleum crude or natural gas under heading 9983 and 9986. 3.1 The relevant Explanatory Notes for Heading 9983 are as foll .....

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..... s 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. .....

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..... nd 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 include: - mineral exploration and evaluation services, c/ 998343 - geop .....

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..... e 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. Difficulties faced, if any, in implementation of this circular may be brought to the notice of the Department. Amit Kumar Agrawal Excise Tax .....

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