Case Law Details
In re Sri. Puthoor Unnikrishnan (GST AAR Kerala)
The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term “Protection of Environment ‘Road’ / ‘Fire Services’ as covered in 12th Schedule under Article 243W of the Constitution. Therefore, these services are exempted as per Sl.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 (SRO.No.371/2017).
FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KERALA
The applicant is providing various labour services directly to Kerala Forest Department, under his supervision and control. He is providing labour services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill / river maintenance (rill bank protection by using rill stones) and labour services of clearing the truck path in forests.
Applicant requested advance ruling on the following:
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