https://www.taxtmi.com/caselaws?id=427421 The AAR, West Bengal ruled that cultivation and nurturing of fruit trees at marginalised communities and mangroves at coastal communities does not qualify as agricultural services under GST. The authority determined that since the applicant's primary objective was enhancing biodiversity and re-establishing ecosystem function for erosion protection rather than producing food, fibre, fuel or raw materials, the services constitute environmental protection services under chapter heading 9994. Consequently, the supply attracts 18% GST rate under serial number 32 of Notification No.11/2017-Central Tax (Rate) as environmental protection services, not the concessional rate applicable to agricultural support services. en-us Thu, 18 Aug 2022 00:00:00 +0530 Thu, 10 Apr 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427421 The AAR, West Bengal ruled that cultivation and nurturing of fruit trees at marginalised communities and mangroves at coastal communities does not qualify as agricultural services under GST. The authority determined that since the applicant's primary objective was enhancing biodiversity and re-establishing ecosystem function for erosion protection rather than producing food, fibre, fuel or raw materials, the services constitute environmental protection services under chapter heading 9994. Consequently, the supply attracts 18% GST rate under serial number 32 of Notification No.11/2017-Central Tax (Rate) as environmental protection services, not the concessional rate applicable to agricultural support services. Case-Laws GST Thu, 18 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427421