Supreme Court: Appellate Courts Cannot Overturn Trial Court Verdicts Without Independent Reasons  ||  Supreme Court Acquits Three Men in 1979 Murder Case, Finding Serious Flaws in the Prosecution Case  ||  Supreme Court: Magistrate Cannot Order Filing of Chargesheet After Police Submit Closure Report  ||  Supreme Court: Landowners Cannot Claim Denial of Hearing After Failing to Avail the Opportunity  ||  Supreme Court: Property in Sale Deed Cannot Be Altered by Rectification Without Transferor's Consent  ||  Ahead of Rath Yatra, Orissa High Court Stays Release of 'Mahaprabhu Jagannath' Over Peace Concerns  ||  Gujarat High Court: Ancient Hindu Law Did Not Recognise Adoption of Girls Before HAMA  ||  Bombay High Court Orders DGP to Assess CCTV Systems and Footage Preservation at Police Stations  ||  Allahabad HC: Mother Receiving Maintenance from Real Son Cannot Claim it from Step-Son  ||  CCPA Imposes Rs.1 Lakh Penalty on SpiceJet Over Dark Patterns Used for Loyalty Programme Consent    

AAR, Tamil Nadu: Drilling of Borewells Not ‘Support Service for Agriculture’ - (20 Jan 2021)

GOODS AND SERVICES TAX

Authority of Advance Ruling (AAR), Tamil Nadu has held that the drilling of borewells for supply of water in agricultural land is not ‘Support Service for agriculture’. The AAR has further ruled that a compressor is not an agricultural machinery and is a General-Purpose Machinery and the applicant is not eligible for exemption.

Tags : AUTHORITY OF ADVANCE RULING   DRILLING OF BOREWELLS  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved