Aravind Drillers ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- December 18, 2020
- Type:
- Advance Ruling
- Members:
- Senthil Velavan, Kurinji Selvaan
Subject
Drilling of Borewells for supply of water in agricultural land is not 'Support Service for agriculture' classifiable under 'SAC 9986'
Summary
Q. Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce: i. Drilling of Borewells for supply of water for agricultural operations lik…
Judgement
M/s. Aravind Drillers, 1, Kurinji Street Annamalai Nagar, Salai Road, Tiruchirapalli, Tamilnadu-620018 (hereinafter referred as ‘Applicant’) is registered under the GST vide GSTIN No. 33AAIPJ6250H1ZV. They have sought Advance Ruling on the following questions: 1. Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in co…