GST AAAR Andhra Pradesh Ruling on Composite Supply for Carbon Credits

In re Archipel India Foundation (GST AAAR Andhra Pradesh) The GST AAAR Andhra Pradesh recently upheld the Authority for Advance Ruling’s (AAR) decision regarding the classification of transactions undertaken by Archipel India Foundation (AIF) in collaboration with Shell Energy India Private Ltd (SEIPL). The central issue of the appeal was whether the transactions involved in AIF’s project were to be considered a “Composite Supply” under the Goods and Services Tax (GST) law. The project in question involves afforestation, reforestation, and sustainable land management ac...