Classification of Services Provided by Petrofac International UAE LLC (GST AAAR Rajasthan)

In re Petrofac International UAE LLC (GST AAAR Rajasthan)

Question 1 – Whether the services provided by the applicant are classified under Sr. No. 24(ii) (Heading 9986) of the Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 (as amended) as ‘Support services to exploration, mining or drilling of petroleum crude or natural gas or both’ and attracts GST @ 12%

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