Compressor Rental Classified as General-Purpose Machinery, Not Eligible for GST Exemption Under SAC 9986, Rules AAR.

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....Classification of supply of services - Compressor is not an agricultural machinery and is a General-Purpose Machinery. Also, only provision of agricultural machinery with crew and operators are stated as ‘Support service for agriculture’. Therefore, letting out of the Compressor is also not a ‘Support service for agriculture’ classifiable under SAC 9986 and the applicant is not eligible for exemption from GST - AAR....