Vallalar Borewells ., In re
Date: June 30, 2021
Subject Matter
Letting out of compressors for pumping of water from the borewells to the agricultural fields is not exempt. AAR ruling upheld.
Summary
Q1. 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 like…
1. The subject appeal has been filed under Section 100(1) of the Tamilnadu Goods & Services Tax Act, 2017 / Central Goods & Services Tax Act 2017 by Tvl. Vallalar Borewells (hereinafter referred to as ‘Appellant’). The appellant is registered under GST vide GSTIN 33ABAFM0641E1ZY. The appeal is filed against the Order No. 40/ARA/2020 dated 18.12.2020 passed by the Ta…