GST ON EARTH MOVERS

Dear sir, What rate of tax on earthwork(excavation in soil) services provided to farmer's for developing agriculture land.
Replies (3)

If the development of agriculture land is used for the purpose of Farming or Agricultural purpose, then the services are exempted as per the Notification No.12/2017- CT Rate and further amendments there on.   Other wise 18%.

Thank you
18% GST

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