GST Ruling: Mangrove and Fruit Tree Planting Classified as Environmental Protection Services under Chapter Heading 9994.

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....Classification of supply - rate of GST - outward supply - Agricultural Services or not - planting and nurturing of mangrove seeds and seedlings along with fruit trees in marginalized areas for environment protection against the climatic changes - such supply of services may be treated as ‘environmental protection services’ under chapter Heading 9994 and shall not get covered under chapter Heading 9986 being ‘Support services to agriculture, forestry, fishing, animal husbandry’. - AAR....