TDS under GST not to be deducted in value of supply under contract not exceeds Rs. 2.5 Lakhs

In re Divisional Forest Office (GST AAR Uttarakhand) Issued Raised 1. Whether the supply of labour services for collection of seeds from forest, digging contour trenches, chal-khal (water conservation pits in hills) for soil and moisture conservation, clearing of fire lines in forest to protect forest from fire which causes damage to forest, controlled burning of portion of forest to prevent spread of fire and damage to environment in included in exempted services in Notification No. 12/2017 Central Tax (Rate) dated 28-06-2017 or any other related exemption notification. 2. If above supply of ...