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Afforestation of plants by charitable trust is exempt from GST
Case Law Details
- Case Name
- In re Vikas Centre For Development (GST AAR Gujarat)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAR Gujarat, Advance Rulings
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In re Vikas Centre For Development (GST AAR Gujarat)
Afforestation of plants carried out by charitable trust is exempted from the levy of GST
The AAR, Gujarat in the matter of M/s Vikas Centre for Development [Advance Ruling No. GUJ/GAAR/R/2022/50 dated December 30, 2022] has ruled that activity of plantation is to be considered as charitable activity carried on by a Charitable Trust and is exempted from the levy of GST under Sr. No. 1 of Notification No. 12/2017- Central tax (Rate) dated June 28, 2017 (“the Services Exemption Notification”). Further, the activity of the Charitable Trust...
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