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The composite supply of energized bore wells to the recipients being Government entities as explained by the applicant is covered under the entry no. 3A of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.

Classification of Supply — The applicant is engaged in drilling of Bore wells, in pursuance or work orders issued by some of the agencies under Social Welfare of Department, Government of Karnataka, to small and marginal land owners of SC /ST/OBC farmers of economic weaker section, by digging Bore Well, for Agriculture purpose. The Applicant sought the Advance Ruling in respect of Composite supply of goods and services. The Authority ruled out that the composite supply of energized bore wells to the recipients being Government entities as explained by the applicant is covered under the entry no. 3A of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.  — Yashaswini Enterprises, In Re… [2019] 16 TAXLOK.COM 182 (AAR-Karnataka)