Plantation services taxable: plantation and maintenance activities are subject to GST at the standard rate under service classification. Plantation and plantation-maintenance services by OFDC are classed as Landscape care and maintenance (Service Code 998597) and include activities also captured by Support services to forestry and logging (998614). These service codes are neither exempt nor nil-rated under the CGST and OGST Acts; therefore services rendered by OFDC to entities for plantation and compensatory afforestation are chargeable to GST at the standard combined CGST/SGST rate. Only a small segment of agricultural operation services under Section 9986 remain exempt or nil-rated.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Plantation services taxable: plantation and maintenance activities are subject to GST at the standard rate under service classification.
Plantation and plantation-maintenance services by OFDC are classed as Landscape care and maintenance (Service Code 998597) and include activities also captured by Support services to forestry and logging (998614). These service codes are neither exempt nor nil-rated under the CGST and OGST Acts; therefore services rendered by OFDC to entities for plantation and compensatory afforestation are chargeable to GST at the standard combined CGST/SGST rate. Only a small segment of agricultural operation services under Section 9986 remain exempt or nil-rated.
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