M/s Vallalar Borewells

1.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 cultivation including ploughing. seeding, Planting and ploughing.

ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields.

2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry Sl. No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.