GST on Supply of services for cultivation, planting & nurturing of fruit trees

In re Raj Mohan Seshamani (GST AAR West Bengal) Question: What would be the SAC Code & GST Rate for the outward supply made by the applicant, in case of fruit trees being cultivated and nurtured at marginalised communities? Answer: Supply of services for cultivation, planting and nurturing of fruit trees shall be covered under serial number 24 of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 having SAC 9986 and therefore shall attract Nil rate of tax. Question: What would be the SAC Code & GST Rate for the outward supply made by the applicant, in case of mangroves b...