Classification of supply of service - service in relation to ...

Borewell Drilling for Agriculture Stays Under Tax Code 9954, Unaffected by Land Type Differences.

August 5, 2021

Case Laws     GST     AAAR

Classification of supply of service - service in relation to agricultural operations directly in connection with raising of agricultural produce - Drilling of Borewells for supply of water for agricultural operations - The appellant himself has already classified his supply of services of borewell drilling under 9954 for the purpose of paying the tax; it defies logic as well as law that the same activity if done on agricultural land will be classifiable under a different heading 9986. - AAAR

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