Plantation and Tree Maintenance Treated as Charitable Activity Under GST Law

In re Sadbhavna Seva Foundation (GST AAR Gujarat) In Authority for Advance Ruling, Gujarat, the applicant, a Section 8 non-profit company registered under Section 12AB of the Income-tax Act, sought an advance ruling on whether its activities of plantation and maintenance of trees qualify as “charitable activities” under Entry No. 1 of Notification No. 12/2017-CT(R) dated 28.06.2017 (as amended), and whether such activities are exempt from GST. The applicant is engaged in large-scale plantation and post-plantation maintenance activities, including avenue plantation, soil preparation, wateri...