Spraying Agrochemicals for Farmers Exempt from Tax under Notification No. 12/2017-CT, Rules AAR Decision.

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....Classification of supply - supply of spraying services undertaken by the Applicant - services of spraying of agrochemicals provided by the applicant to the farmers - the supply of spraying services undertaken by the Applicant is covered under Notification No. 12/2017-CT and hence, exempted from payment of tax - AAR....