Letting out of compressors for pumping of water from borewells to agricultural field is not ‘Support Service for agriculture

 In re Vallalar Borewells (GST AAR Tamilnadu) Q1. Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce i.Drilling of Borewells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing. ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields. Ans: ‘Provision of agricultural machinery with crew and operators’ and ‘operation of irrigation systems for agricultural purposes&...