GST Exemption Allowed as Tree Plantation Held as Environmental Preservation: AAR Gujarat

In re Manav Seva Cheritable Trust (GST AAR Gujarat) In In re Manav Seva Cheritable Trust (GST AAR Gujarat), the Authority for Advance Ruling, Gujarat examined whether the activity of plantation and maintenance of trees undertaken by a charitable trust qualified for GST exemption under Entry No. 1 of Notification No. 12/2017-CT (Rate). The applicant, a charitable trust registered under Section 12AB of the Income-tax Act, 1961, was engaged in large-scale tree plantation and post-plantation maintenance, including activities such as digging, manuring, watering, replacement of dead plants, trimmin...