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Plantation and maintenance of trees undertaken by a registered charitable institution for preservation of environment was examined for exemption under Entry 1 of N/N. 12/2017-CT(R) read with the definition of 'charitable activities' in clause 2(r). Since preservation of environment, including forests and ecological balance, is expressly covered and the activity aligns with governmental forest policy objectives for environmental stability, it qualified as a charitable activity. Consequently, the supplies were held exempt from GST under the notification, and no GST was payable, rendering the question of rate inapplicable - AAR
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