Services for Environment Protection of Forest exempt from GST

In re Sri. Puthoor Unnikrishnan (GST AAR Kerala) The services for setting up fire lines, plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure services that are clearly falling within the purview of the term “Protection of Environment ‘Road’ / ‘Fire Services’ as covered in 12th Schedule under Article 243W of the Constitution. Therefore, these services are exempted as per Sl.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 (SRO.No.371/2017). FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, KE...