Case Law Details
In re Worley Services India Private Limited (GST AAR Maharashtra)
Question 1:- Whether the services provided by the Applicant are classified under SI. No. 24(ii) of heading 9986 of the Rate Notification as ‘Support services to exploration, mining or drilling of petroleum crude or natural gas or both’ under SAC 998621 and attracts GST @ 12% in terms of SI. No. 24(ii) of Rate Notification.
Answer: – Answered in the negative.
Question 2:- Alternatively, whether the services provided by the Applicant are classified under SI No. 21 (ia) of heading 9983 of the Rate Notification as ‘Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both’ and attracts GST @ 12% in terms of SI. No. 21(ia) of Rate Notification.
Answer: – Answered In the negative.
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