https://www.taxtmi.com/article/detailed?id=10999 Afforestation consisting of mangrove plantation by a charitable trust is covered as charitable activities under the Services Exemption Notification and is exempt from GST. The activity, undertaken without profit motive and falling under preservation of environment, does not qualify as a supply; therefore the trust is not liable for GST registration. en-us Wed, 18 Jan 2023 10:51:15 +0530 Wed, 18 Jan 2023 10:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10999 Afforestation consisting of mangrove plantation by a charitable trust is covered as charitable activities under the Services Exemption Notification and is exempt from GST. The activity, undertaken without profit motive and falling under preservation of environment, does not qualify as a supply; therefore the trust is not liable for GST registration. Articles Goods and Services Tax - GST Wed, 18 Jan 2023 10:51:15 +0530 https://www.taxtmi.com/article/detailed?id=10999