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GST - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Classification of supply of services - Compressor is not an ...


Compressor Rental Classified as General-Purpose Machinery, Not Eligible for GST Exemption Under SAC 9986, Rules AAR.

January 19, 2021

Case Laws     GST     AAR

Classification of supply of services - Compressor is not an agricultural machinery and is a General-Purpose Machinery. Also, only provision of agricultural machinery with crew and operators are stated as ‘Support service for agriculture’. Therefore, letting out of the Compressor is also not a ‘Support service for agriculture’ classifiable under SAC 9986 and the applicant is not eligible for exemption from GST - AAR

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