Case Law Details
Case Name : In re PI Industries Ltd (GST AAR Haryana)
Related Assessment Year :
Courts :
AAR Haryana Advance Rulings
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In re PI Industries Ltd (GST AAR Haryana)
AAR held that services of spraying of agrochemicals provided by the applicant to the farmers is an exempted supply under the Act as he provides the spraying service directly to the farmers and the consideration for such service is paid by farmers to the Applicant. The spraying service is provided at the agricultural land of the farmers during the pre-harvesting period only. The agrochemicals used while providing the spraying service do not alter the characteristics of the crops or th
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