https://www.taxtmi.com/caselaws?id=784233 Plantation and maintenance of trees by a trust registered under section 12AB was treated as a charitable activity because the GST exemption for services by a registered charitable entity covers activities relating to preservation of the environment, including forests and wildlife. The trust deed expressly included tree plantation, and the activity under the tree plantation scheme was directed toward increasing tree cover and environmental preservation. On that basis, the activity fell within Entry No. 1 of Notification No. 12/2017-CT(R) and was exempt from GST. en-us Tue, 23 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 09:17:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784233 Plantation and maintenance of trees by a trust registered under section 12AB was treated as a charitable activity because the GST exemption for services by a registered charitable entity covers activities relating to preservation of the environment, including forests and wildlife. The trust deed expressly included tree plantation, and the activity under the tree plantation scheme was directed toward increasing tree cover and environmental preservation. On that basis, the activity fell within Entry No. 1 of Notification No. 12/2017-CT(R) and was exempt from GST. Case-Laws GST Tue, 23 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784233