https://www.taxtmi.com/caselaws?id=421466 The AAR, Uttarakhand ruled on GST exemption for forest conservation services including seed collection, trench digging, fire line clearing, and nursery operations. The Authority held that exemption under Notification 12/2017 applies only to pure services or composite supplies where goods value doesn't exceed 25% of total supply value, provided to government entities for functions under Constitutional articles 243G or 243W. Each contract must be examined individually for exemption eligibility. Regarding TDS under section 51 CGST Act, deduction is not required only when contract value is below Rs. 2.5 lakhs, otherwise TDS provisions apply mandatorily. en-us Wed, 16 Mar 2022 00:00:00 +0530 Wed, 02 Apr 2025 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421466 The AAR, Uttarakhand ruled on GST exemption for forest conservation services including seed collection, trench digging, fire line clearing, and nursery operations. The Authority held that exemption under Notification 12/2017 applies only to pure services or composite supplies where goods value doesn't exceed 25% of total supply value, provided to government entities for functions under Constitutional articles 243G or 243W. Each contract must be examined individually for exemption eligibility. Regarding TDS under section 51 CGST Act, deduction is not required only when contract value is below Rs. 2.5 lakhs, otherwise TDS provisions apply mandatorily. Case-Laws GST Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421466