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

CBIC issues clarification on scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both to clarify that scope of the entry at Sr. 24 (ii) under heading 9986 of Notification No. 11/2017- Central Tax (Rate) shall be governed by the explanatory notes to service codes 998621 (Support services to oil and gas extraction) and 998622 (Support services to other mining n.e.c.) of the Scheme of Classification of Services; Further clarifies tha...