Mangrove Planting by Charitable Trusts Exempt from GST, Confirms AAR per Clause 2(r) of Notification No. 12/2017-CT.

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....Exemption from GST - activity of Afforestation, which includes the plantation of mangroves - The applicant activity of plantation of Mangrove are covered under Charitable Activity as defined under Clause 2(r) of the Notification No. 12/2017-CT (Rate) dated 28-6-2017. The applicant is registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) as Charitable Trust, thus service of plantation of Mangroves by the applicant is eligible for exemption from the payment of GST - AAR....