https://www.taxtmi.com/highlights?id=56394 Water-well drilling services are specifically covered under 995434 and the said category includes all Water-well drilling services without any exceptions. Therefore, it is evident that the drilling of borewell without exceptions (even in the agricultural land) is a construction service involving drilling water well and not a support service for agriculture. As the activity do not merit classification under SAC 9986, the applicant is not eligible for exemption from GST - AAR en-us Tue, 19 Jan 2021 12:49:23 +0530 Tue, 19 Jan 2021 12:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56394 Water-well drilling services are specifically covered under 995434 and the said category includes all Water-well drilling services without any exceptions. Therefore, it is evident that the drilling of borewell without exceptions (even in the agricultural land) is a construction service involving drilling water well and not a support service for agriculture. As the activity do not merit classification under SAC 9986, the applicant is not eligible for exemption from GST - AAR Highlights GST Tue, 19 Jan 2021 12:49:23 +0530 https://www.taxtmi.com/highlights?id=56394