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

Representations have been received from trade seeking clarification 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- Central Tax (Rate) dated 28.06.2017. 2. The matter has been examined. Most of the activities associated with exploration,mining or drilling of…