Clarification on GST rate applicable on services rendered by way of plantation activities.

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....such plantation service provided to such entities by OFDC is taxable under GST and, if yes, at what rate (OFDC is registered under GST laws). Clarification:- The services provided by OFDC as mentioned above is classified, as given below, under the Scheme of Classification of Services. Section-9985 (Support services) Heading-99859 (Other Support Services) Service Code-998597- (Landscape care and maintenance services) which includes highway greenery (roads, train lines and tramlines, waterways, ports) and plants for protection against noise, wind, erosion, visibility and dazzling. The services classified under the Service Code 998597 are neither exempted nor 'NIL' rated in the OGST Act & CGST Act. Therefore, services rendered by ....

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....ffice facilities and staff for trade show or trade fair registration, administration, documentation handling, translation of documents etc.; iii. organization or supply of other on-site services; supply of registration processing systems, electronic information and design; supply and setting up of equipment such as audiovisual equipment associated with the organization of the event; organization or provision of accommodation booking services that include negotiating group discounts, on-site transportation services, food and beverage arrangements Note: Payment for these services can be through fees assessed to organizers and exhibitors, as well as entry fees for visitors. 998597 Landscape care and maintenance services This service code i....

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....r other entertainment or sports attractions; placement of books, plays, artwork, photographs, etc., with publishers, producers, etc.; issue of reduced-price coupons and gift stamps; management services for copyrights and their revenues (except from films); management services for rights to industrial property (patents, licences, trademarks, franchises, etc.); auctioning services other than in connection with legal procedures; reading of electric, gas and water meters; data preparation services; specialized stenotype services such as court reporting; public stenography services; other business support services not elsewhere classified This service code does not include: * maintenance of electricity, gas and water meters, cf. 996911, 99691....

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....e operation of a crop production unit on a fee or contract basis This service code does not include: * formation and clearance of agricultural land, cf. 995432 * services provided by agronomists and agricultural economists, cf. 998311 * other pest control services, cf. 998531 * water distribution services through mains (on a fee or contract basis), cf. 998633 998612 Animal husbandry services This service code includes sheep shearing and care and management of herds of farm animals; artificial insemination of farm animals; grading of eggs; cleaning of agricultural premises (hen houses, piggeries, etc.); accommodation services for pets (kennels); grooming and tattooing services for pets; training of pet animals; Farm animal husband....

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....ry and fishing This service code includes other support services related to agriculture, hunting, forestry and fishing, n.e.c. 99862 Support services to mining 998621 Support services to oil and gas extraction This service code includes derrick erection, repair and dismantling services; well casing, cementing, pumping, plugging and abandoning of wells; test drilling and exploration services in connection with petroleum and gas extraction; specialized fire extinguishing services; operation of oil or gas extraction unit on a fee or contract basis This service code does not include: * geological, geophysical and related prospecting and consulting services, cf. 998341 998622 Support services to other mining n.e.c. This service code inc....