https://www.taxtmi.com/caselaws?id=403106 The ruling determined that drilling borewells for agricultural purposes and letting out compressors for pumping water to agricultural fields do not qualify as "Support services for agriculture" under SAC 9986. As a result, these activities are not eligible for exemption under SI. No. 54 of Notification 12/2017 CT(Rate). en-us Fri, 18 Dec 2020 00:00:00 +0530 Thu, 29 Jul 2021 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403106 The ruling determined that drilling borewells for agricultural purposes and letting out compressors for pumping water to agricultural fields do not qualify as "Support services for agriculture" under SAC 9986. As a result, these activities are not eligible for exemption under SI. No. 54 of Notification 12/2017 CT(Rate). Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403106