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Carbon Credit Trading Services Deemed Commercial, Not Agricultural Support, Under GST Regulations by AAR.

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Full Text of the Document

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....Classification of supply - composite supply or not - Carbon credit trading - Support services to agriculture, forestry, fishing, animal husbandry - The AAR concluded that the services rendered by the applicant are commercial in nature, primarily aimed at carbon credit trading, and do not strictly fall within the ambit of agricultural support services as outlined in the GST notification.....

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