L&T Hydrocarbon Engineering GST Classification: Appellate Authority’s Ruling

In re L&T Hydrocarbon Engineering Limited (GST AAAR Rajasthan) Question I – Whether the services provided by the applicant are classified under Sr. No. 24 (ii) of heading 9986 of Notification No. 11/2017 — Central Tax (Rate) dated 28.06.2017 as ‘Support services to exploration, mining or drilling of petroleum crude or natural gas or both’ and attracts GST @ 12%. Answer: Based on the analysis of activities, the Appellant are required to carry out in pursuance of the EPC Contract and keeping in view the true nature of supplies proposed to be undertaken by the Appellant, t...