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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  

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