https://www.taxtmi.com/caselaws?id=410614 The appellate authority affirmed the Advance Ruling Authority's decision that services provided by the appellant, involving drilling borewells and renting compressors for agricultural purposes, do not qualify for exemption under Sl.No.54 of Notification 12/2017-C.T. (Rate). The authority emphasized that a single activity cannot have dual classifications and considered the potential tax administration challenges and evasion risks if different classifications were permitted. The decision was based on the GST Council's discussions and the Fitment Committee's rationale, maintaining consistency with the service tax regime. en-us Wed, 30 Jun 2021 00:00:00 +0530 Mon, 24 Jan 2022 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410614 The appellate authority affirmed the Advance Ruling Authority's decision that services provided by the appellant, involving drilling borewells and renting compressors for agricultural purposes, do not qualify for exemption under Sl.No.54 of Notification 12/2017-C.T. (Rate). The authority emphasized that a single activity cannot have dual classifications and considered the potential tax administration challenges and evasion risks if different classifications were permitted. The decision was based on the GST Council's discussions and the Fitment Committee's rationale, maintaining consistency with the service tax regime. Case-Laws GST Wed, 30 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410614