AAR: Composite supply of drilling and energizing bore- wells for Govt. entities, not liable to GST

Karnataka AAR holds that the composite supply of drilling and energizing bore wells to the recipients being Govt. entities for agricultural purpose, is covered under the entry no. 3A of the Notification No. 12/2017- Central Tax (Rate) as amended by Notification No. 2/2018- Central Tax (Rate), thereby attracts NIL rate of GST; Elucidates that applicant satisfies all three conditions viz. i) supply is made to the corporations and the value of goods is less than 25% of total val...