2022 (8) TMI 971

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....29AAMCA5195P2Z0, have filed an application for Advance Ruling under Section 97 of CGST Act, 2017 read with rule 104 of CGST Rules, 2017 and Section 97 of KGST Act, 2017 read with Rule 104 of KGST Rules, 2017, in form GST ARA-01 discharging the fee of Rs.5,000/- each under the CGST Act, KGST Act. 2. The applicant, a registered person under GST Law, entered into a service contract, on 01.08.2021, with M/s Isha Outreach, a public charitable trust, Coimbatore to provide agricultural extension services for tree based agriculture to the farmers of Cauvery River Basin. 3. In view of the above, the applicant has sought advance ruling in respect of the following questions: a. Whether the services being provided by the applicant as con....

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....o forestry to effectively plant / cultivate and to reap maximum benefits from the same. The said scientific information and research is being passed on to the farmers through the Mara Mitras, under the aforesaid service contract. 4.4 The entire activity of agriculture extension services for agro forestry is being carried out by Isha Outreach in collaboration with the Forest Department, Horticulture Department, Rural Development & Panchayati Raj Department and Sericulture Department of Government of Karnataka. Mara Mitras actively enroll farmers to take benefit of various schemes of the Central & State Government which promote agro-forestry like Krishi Aranaya Protsaha Yojane (KAPY), Raising of Seedings for Public Distribution (RSPD)....

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....ing similar provisions in the KGST Act. 8. We have considered the submissions made by the applicant in their application for advance ruling. We also considered the issues involved on which advance ruling is sought by the applicant and relevant facts along with the arguments made by the applicant & the submissions made by their learned representative during the time of hearing. 9. The applicant entered into a service contract with M/s Isha Outreach, Coimbatore to provide services for promoting tree based agriculture by educating and training farmers of Cauvery River Basin and sought advance ruling whether the said services are exempted, in terms of entry No.57 of the Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017, as Agr....

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....g proof of planting surveys • Conducting proof of survival surveys • Inventory tracking at nurseries 13. In terms of service contract the applicant allocates the Mara Mitras to the taluka or gram panchayat on need basis. Mara Mitras, then visit the farmers in their allocated jurisdiction to enroll them into CC promoted agroforestry schemes, register demand for saplings and document the data. They also coordinate with nursery to obtain information with regard to availability of saplings; work with the farmers to ensure pick up of the saplings; make follow up visits to the planting location; gathers required details and documents about the status of saplings after planting; addresses or escalates the problems, if ....