SC: Absence of Independent Witnesses is Not Fatal if Injured Eyewitness Testimony is Sterling  ||  Supreme Court: Prosthetic Limb Costs Must Be Compensated To Restore Victims’ Dignity  ||  Supreme Court: Probate Can be Revoked For Non-Impleadment of Parties and Suppression of Facts  ||  SC: Plaint Cannot be Rejected For Valuation or Court Fee Defects Without Chance to Rectify  ||  SC Rules Government Grants Act Overrides Rent Law, Sets Aside Eviction Proceeding Against Union Govt  ||  SC: Civil Court Has No Jurisdiction in Boundary Dispute Between Maharashtra Panchayat & Municipality  ||  Allahabad HC: Two Criminal Cases Insufficient to Label a Person as 'Goonda' and Harm Reputation  ||  Bom HC: Sprinkling Mustard Without Ill Intent Before a House is Not an Offence under Black Magic Act  ||  J&K&L HC: Preventive Detention Invalid When Based on Speculative Fear of Election Disturbance  ||  Bombay High Court: POSH Act Penalises False Complaints by Women But Not Those Who Instigate Them    

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