Classification of service— In the instant case, the applicant is is engaged in the business of providing Technical Consultancy Services in Marine, Nuclear and Oil & Gas sector.

The applicant is seeking an advance ruling in respect of the following questions.

Whether the project management consultancy services provided by the applicant to Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from January 2018 under Sr. No. 21(ia), under Service Accounting Code ("SAC") 9983 stating "Other professional, technical and business services", of Notification No. 11/2017- C.T. (Rate) dated 28.06.2017, as inserted vide Notification No. 20/2019-C.T.(Rate), dated 30.09.2019 since the said amendment is clarification to the amendment made vide Notification No. 1/2018 - C.T.(Rate) dated 25 January 2018 reducing GST rate for service of exploration, mining or drilling of petroleum crude or natural gas or both to 12%

Held that— The project management consultancy services provided by the applicant to Vedanta Limited  (Division: Cairn Oil & Gas) are covered under Sr. No 21 (ii) of Notification No. 11/2017-CT(R) dated 28.06.2017 as amended and would be liable to tax at 18% GST.