https://www.taxtmi.com/caselaws?id=432056 The AAAR, West Bengal upheld the lower authority's ruling that appellant's mangrove cultivation and nurturing services for environmental protection do not qualify as agricultural support services under SAC 9986. The services were classified as "Other environmental protection services" under SAC 9994, attracting 18% GST as per Serial Number 32 of Notification No. 11/2017-Central Tax (Rate). The authority determined that mangrove cultivation for biodiversity enhancement and ecosystem restoration differs from traditional agriculture for food, fiber, fuel, or raw materials, warranting the higher tax classification. en-us Tue, 13 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432056 The AAAR, West Bengal upheld the lower authority's ruling that appellant's mangrove cultivation and nurturing services for environmental protection do not qualify as agricultural support services under SAC 9986. The services were classified as "Other environmental protection services" under SAC 9994, attracting 18% GST as per Serial Number 32 of Notification No. 11/2017-Central Tax (Rate). The authority determined that mangrove cultivation for biodiversity enhancement and ecosystem restoration differs from traditional agriculture for food, fiber, fuel, or raw materials, warranting the higher tax classification. Case-Laws GST Tue, 13 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432056