https://www.taxtmi.com/caselaws?id=784182 Services supplied by a charitable institution registered under section 12AB for plantation and maintenance of trees can qualify as charitable activities when undertaken for environmental preservation. Because the activity involved planting and maintaining trees on barren land, roadsides, lane dividers, private lands and similar areas for sustainable preservation, it was treated as falling within the exemption for services by an eligible charitable entity under Notification No. 12/2017-Central Tax (Rate). The result was that the activity was held exempt from GST. en-us Tue, 23 Dec 2025 00:00:00 +0530 Tue, 30 Dec 2025 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784182 Services supplied by a charitable institution registered under section 12AB for plantation and maintenance of trees can qualify as charitable activities when undertaken for environmental preservation. Because the activity involved planting and maintaining trees on barren land, roadsides, lane dividers, private lands and similar areas for sustainable preservation, it was treated as falling within the exemption for services by an eligible charitable entity under Notification No. 12/2017-Central Tax (Rate). The result was that the activity was held exempt from GST. Case-Laws GST Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784182