Case Law Details
In re Aravind Drillers (GST AAR Tamil Nadu)
1. Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture classifiable under ‘SAC 9986’ for the reasons stated in para 8.3 above
2. Letting out of compressors for pumping of water from the borewells to the agricultural field is not ‘Support Service for agriculture classifiable under `SAC 9986’ for the reasons stated in para 8.4 above
3. The above two activities of the applicant are not ‘Support service for agriculture’ classifiable under SAC 9986 and therefore the exemption at SI.No.54 of Notification No.12/2017-C.T.(Rate) is not applicable to the tivities of the applicant.
AAAR order: No GST exemption on Drilling of Borewells for supply of water for agricultural operations
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