Clarification on GST rate applicable on services rendered by way of plantation activities.

Clarification on GST rate applicable on services rendered by way of plantation activities. https://www.taxtmi.com/circulars?id=57243 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. en-us Thu, 21 Jun 2018 00:00:00 +0530 Thu, 02 Aug 2018 13:04:00 +0530 TaxTMI RSS Generator Clarification on GST rate applicable on services rendered by way of plantation activities. https://www.taxtmi.com/circulars?id=57243 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. Circulars GST - States Thu, 21 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57243