18% GST on Supply of Mangrove Seeds & Seedlings Plantation Services in Coastal Areas

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 organization...