Afforestation of plants carried out by charitable trust is exempted from the levy of GST


Last updated: 06 January 2023

Court :
AAR, Gujarat

Brief :
The AAR, Gujarat in the matter of M/s Vikas Centre for Development [Advance Ruling No. GUJ/GAAR/R/2022/50 dated December 30, 2022] has ruled that activity of plantation is to be considered as charitable activity carried on by a Charitable Trust and is exempted from the levy of GST under Sr. No. 1 of Notification No. 12/2017- Central tax (Rate) dated June 28, 2017 ("the Services Exemption Notification"). Further, the activity of the Charitable Trust is not covered under the ambit of 'supply', hence, not liable to register under GST.

Citation :
Advance Ruling No. GUJ/GAAR/R/2022/50 dated December 30, 2022

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Bimal Jain
Published in GST
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