https://www.taxtmi.com/caselaws?id=410613 The appellate authority upheld the ruling of the Advance Ruling Authority that services related to drilling borewells and letting out compressors for agricultural purposes do not qualify as 'Support Service for agriculture' under SAC 9986 and are not exempt under SI.No.54 of Notification 12/2017-CT (Rate). The appeal was disposed of accordingly. en-us Wed, 30 Jun 2021 00:00:00 +0530 Fri, 03 Dec 2021 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410613 The appellate authority upheld the ruling of the Advance Ruling Authority that services related to drilling borewells and letting out compressors for agricultural purposes do not qualify as 'Support Service for agriculture' under SAC 9986 and are not exempt under SI.No.54 of Notification 12/2017-CT (Rate). The appeal was disposed of accordingly. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410613