SAC Code
998621
Description
Support services to oil and gas extraction
New Rate
Old Rate
Notes
Earlier notifications reduced GST on support services to exploration, mining or drilling of petroleum crude and natural gas to 12% to ease tax cost. Recent commentary and the GST Council decisions for Sept 2025 move such oil and gas exploration services firmly into the 18% slab to align with the new 5% / 18% / 40% structure. Event linked nil entries remain niche and have not been treated as typical in this sheet.