Case Law Details
In re Raj Mohan Seshamani (Trade Name- M/s Sustainable Green Initiative), (GST AAAR West Bengal)
In the case of Raj Mohan Seshamani, regarding the SAC (Services Accounting Code) and GST (Goods and Services Tax) rate for the outward supply related to mangroves cultivated and nurtured in coastal communities, the following key points were discussed:
Background: Raj Mohan Seshamani (the Appellant) is involved in the cultivation, planting, and nurturing of mangrove seeds and seedlings in coastal areas. This activity is carried out under contracts awarded by international environmental organizations. The primary objectives of this work are environmental protection, particularly against cyclones and tidal waves, and the creation of sustainable development and livelihood opportunities for the communities living in coastal areas.
Question Raised: The Appellant sought an advance ruling to determine the appropriate SAC Code and GST rate for the outward supply of services related to this activity.
View of the Appellant: The Appellant believed that this activity should be classified under Sl. No. 24 of Notification No. 11/2017-Central Tax (Rate) dated 28/06/2017, with SAC 9986, and should thus attract a Nil rate of tax.
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