https://www.taxtmi.com/caselaws?id=403107 The drilling of borewells for supplying water for agricultural operations and letting out compressors for pumping water to agricultural fields were found not to qualify as "Support services for agriculture" under SAC 9986. The activities were classified differently and were not eligible for exemption under Sl. No. 54 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017. The Authority ruled that these services did not meet the criteria for exemption related to cultivation, farm labor, or agricultural machinery as outlined in the notification. en-us Fri, 18 Dec 2020 00:00:00 +0530 Thu, 29 Jul 2021 09:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403107 The drilling of borewells for supplying water for agricultural operations and letting out compressors for pumping water to agricultural fields were found not to qualify as "Support services for agriculture" under SAC 9986. The activities were classified differently and were not eligible for exemption under Sl. No. 54 of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017. The Authority ruled that these services did not meet the criteria for exemption related to cultivation, farm labor, or agricultural machinery as outlined in the notification. Case-Laws GST Fri, 18 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403107