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M/s Aravind Drillers  v/s Thiru Senthilvelavan B., I.R.S, Additional Commissioner/Member, Thiru Kurinji Selvaan V.S., M.Sc., (Agri.), M.B.A.,Joint Commissioner(ST)/Member

AAR: Summary

        Order

i. Drilling of Borewells for supply of water in agricultural land is not ‘Support Service for agriculture classifiable under ‘SAC 9986’.
ii. Letting out of compressors for pumping of water from the borewells to the agricultural field is not ‘Support Service for agriculture classifiable under ‘SAC 9986’

2. The two activities of the applicant are not ‘Support service for agriculture’ classifiable under SAC 9986 and therefore the exemption at SI.No.54 of Notification No.12/2017-C.T.(Rate) is not applicable to the activities of the applicant.

M/s Aravind Drillers v/s Thiru G.V.Krishna Rao, Member, Thiru M.A. Siddique, Member         

AAR: Summary

        Order

AAAR do not find any reason to interfere with the order of the Advance Ruling Authority in this matter and held that :-
1. (i) Drilling of Borewells for supply of water in agricultural land is not a `Support Service for agriculture classifiable under ‘SAC 9986’.
(ii) Letting out of compressors for pumping of water from the borewells to the agricultural field is not a Support Service for agriculture classifiable under ‘SAC 9986’

2.The above two activities of the applicant are not ‘Support service for agriculture’ classifiable under SAC 9986 and therefore the exemption at serial no.54 of Notification No.12/2017-C.T (Rate) is not applicable to the activities of the applicant.