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Plantation and maintenance of trees undertaken by an applicant...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017 Entry 1
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Plantation and maintenance of trees undertaken by an applicant charitable institution, registered under the Income-tax Act for preservation of environment, was examined for GST liability and the applicability of Entry 1 of Notification No. 12/2017-CT(R). "Charitable activities" under clause 2(r) expressly includes preservation of environment, including forests and wildlife, and the tree plantation and maintenance activity was held to directly advance environmental stability and ecological balance consistent with the National Forest Policy objectives. Relying on its earlier ruling on similar mangrove plantation and maintenance, the activity was held to fall within Entry 1, and was therefore exempt from GST. - AAR
Plantation and maintenance of trees undertaken by an applicant charitable institution, registered under the Income-tax Act for preservation of environment, was examined for GST liability and the applicability of Entry 1 of Notification No. 12/2017-CT(R). "Charitable activities" under clause 2(r) expressly includes preservation of environment, including forests and wildlife, and the tree plantation and maintenance activity was held to directly advance environmental stability and ecological balance consistent with the National Forest Policy objectives. Relying on its earlier ruling on similar mangrove plantation and maintenance, the activity was held to fall within Entry 1, and was therefore exempt from GST. - AAR
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