No GST on Service of educating & training farmers related to agro forestry

In re Avani infosoft Private Limited (GST AAR Karnataka) From the scope of work it is seen that the applicant through their mara mitras not only educate and train farmers with regard to agro forestry through scientific research and knowledge, but are also involved in hand holding the farmers from recording demand for saplings, picking up the samplings from nurseries to their plantation and also monitoring post plantation survival. Now we proceed to examine whether the activities of the applicant are covered under Agriculture Extension services. We invite reference to Explanation 2(C) appended...