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

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..... 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 services to explorati .....

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..... r 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 1st October 2019 vide Notification No. 20/2019- State Tax(Rate) dated 30.09.2019; - "(ia) Other professional, technical and business services relating to explorati .....

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..... opment 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, magnetometric methods & other subsurface surveying me .....

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..... 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 properties and sites, including tunneling, except for oil and gas extracti .....

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..... ate Tax (R) dated 30.09.2019 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. Difficulty or suggestions, if any, may please be brought int .....

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