GST RATE ON PLANTATION FOR AFFORESTATION

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In which tax slab the gst will be paid for plantation for AFFORESTATION ? Service provided to govt .
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If it's covered under "Pure Services" being provided for "protection of environment" cover under Article 243w , hence exempted by Notification 12/2017 CT (r)

and in any other case, services rendered by way of plantation activities and plantation maintenance activities  are chargeable to GST @ 18% & it's 12% to Govt

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