In re Manav Seva Cheritable Trust (GST AAR Gujarat)
In In re Manav Seva Cheritable Trust (GST AAR Gujarat), the Authority for Advance Ruling, Gujarat examined whether the activity of plantation and maintenance of trees undertaken by a charitable trust qualified for GST exemption under Entry No. 1 of Notification No. 12/2017-CT (Rate). The applicant, a charitable trust registered under Section 12AB of the Income-tax Act, 1961, was engaged in large-scale tree plantation and post-plantation maintenance, including activities such as digging, manuring, watering, replacement of dead plants, trimming, and protection of saplings. These activities were carried out under public-private partnership projects, including the Gujarat Government’s “Harit Van Path Yojna,” aimed at increasing tree cover along roads and vacant lands.
The Authority first noted that the applicant satisfied the threshold requirement of being a charitable institution registered under Section 12AB, as evidenced by its trust deed and valid registration certificate. The trust deed specifically included tree plantation as one of its charitable objectives. The second requirement examined was whether the services rendered fell within the definition of “charitable activities” under Clause 2(r) of Notification No. 12/2017-CT (Rate). That definition expressly includes activities relating to “preservation of environment including watershed, forests and wildlife.”
