https://www.taxtmi.com/caselaws?id=432336 Mangrove plantation and afforestation undertaken by a registered charitable trust were treated as charitable environmental activity because they fell within preservation of environment under the exemption definition, and the activity was therefore exempt under Notification No. 12/2017-Central Tax (Rate). The authority also found that the project was not carried on as trade, commerce or profit-oriented business, and the funds were to be used for implementation of the plantation project. As there was no business activity in the course or furtherance of trade or commerce, the activity did not constitute taxable supply for GST registration purposes, subject to the stated exemption conditions being satisfied. en-us Fri, 30 Dec 2022 00:00:00 +0530 Tue, 30 Dec 2025 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432336 Mangrove plantation and afforestation undertaken by a registered charitable trust were treated as charitable environmental activity because they fell within preservation of environment under the exemption definition, and the activity was therefore exempt under Notification No. 12/2017-Central Tax (Rate). The authority also found that the project was not carried on as trade, commerce or profit-oriented business, and the funds were to be used for implementation of the plantation project. As there was no business activity in the course or furtherance of trade or commerce, the activity did not constitute taxable supply for GST registration purposes, subject to the stated exemption conditions being satisfied. Case-Laws GST Fri, 30 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432336