Clarification on GST rate applicable on services rendered by way of plantation activities.
POL-56/3/2017-Policy/9160/CT Dated:- 21-6-2018 Orissa SGST
GST – States
Commissionerate of CT and GST, Odisha (At Cuttack)
(Finance Department, Government of Odisha)
NO. POL-56/3/2017-Policy/9160/CT,
Dated: 21/06/2018
To
Director (Finance)
Odisha Forest Development Corporation
Bhubaneswar
Sub: Clarification on GST rate applicable on services rendered by way of plantation activities
Sir,
I am directed to clarify the issue raised in your letter referred to above as below.
Query:- Entities such as NPTC, MCL, NHAI, etc place funds with OFDC for carrying out plantation activities including compensatory afforestation activities. Whether such plantation service provided to such entities by OFDC is taxable under GST and, if yes, at what rate (OFDC is registered under GST laws).
Clarification:- The services provided by OFDC as mentioned above is classified, as given below, under the
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ed under the Section 9986 are exempted and 'NIL' rated under GST Acts. The relevant portion of the 'Scheme of Classification of Services' is enclosed herewith for your reference.
This is issued with the approval of the Commissioner of CT & GST.
Yours faithfully
Additional Commissioner CT & GST
(Policy)
Memo No. 916/CT.,
Dated. 21.06.2018
i. organization and management of trade shows and trade fairs and provision of assistance and support services, including components such as advice and consultancy services with respect to all aspects of the organization of trade shows and trade fairs including defining objectives, financing, e.g., through sponsorship, exhibitions, loans and registration fees, estimating income and expenditure budgets and other financial matters;
ii. assistance in choosing and locating space, venue research, feasibility and negotiation; marketing and public relations for the trade show or trade fair; organization or provision of secretariat and
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eries etc.); highway greenery (roads, train lines and tramlines, waterways, ports); industrial and commercial buildings; greenery for buildings (roof gardens, facade greenery, indoor gardens); sports grounds, play grounds and other recreational parks (sports grounds, play grounds, lawns for sunbathing, golf courses); stationary and flowing water (basins, alternating wet areas, ponds, swimming pools, ditches, watercourses, plant sewage systems); plants for protection against noise, wind, erosion, visibility and dazzling
998598 Other information services
This service code includes telephone-based information services, information search services, news clipping services, press clipping services etc.
This service code does not include telephone call centre services, cf. 998593
998599 Other support services n.e.c.
This service code includes business brokerage and appraisal services other than for real estate; business services of intermediaries and brokers; specialist advice other than
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12, 996921
* services related to advertising and sales promotion, cf. 99836
* management services for motion picture rights, cf. 999614
* art facilities operation services, cf. 999623
* management services for artistic rights, cf. 999629
* sports events organization services, cf. 999651
9986 Support services to agriculture, hunting, forestry, fishing, mining and utilities
99861 Support services to agriculture, hunting, forestry, and fishing
998611 Support services to crop production
This service code includes
i. services to improve the propagation quality of the seed, including treatment of genetically modified seeds; removal of non-seed materials, undersized, mechanically or insect-damaged and immature seeds; removal of seed moisture to a safe level for seed storage; drying, cleaning, grading and treating of seeds to be marketed;
ii. post-harvest crop services such as preparation of crops for primary markets, cotton ginning services;
iii. Other support services to cro
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rtificial insemination of farm animals; grading of eggs; cleaning of agricultural premises (hen houses, piggeries, etc.); accommodation services for pets (kennels); grooming and tattooing services for pets; training of pet animals; Farm animal husbandry services on inputs owned by others like operation of a farm animal production unit on a fee or contract basis
This service code does not include:
* services provided by agronomists and agricultural economists, cf. 998311
* veterinary services for pets and other animals, cf. 99835
* training of guard dogs cf. 998529
* recreational riding services, cf. 999652
* training of sport and entertainment animals cf. 999662
998613 Support services to hunting
This service code includes services involving operation of a hunting unit on a fee or contract basis; culling of wildlife
998614 Support services to forestry and logging
This service code includes services involving operation of a forestry or logging unit on a fee or contract ba
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erection, repair and dismantling services; well casing, cementing, pumping, plugging and abandoning of wells; test drilling and exploration services in connection with petroleum and gas extraction; specialized fire extinguishing services; operation of oil or gas extraction unit on a fee or contract basis
This service code does not include:
* geological, geophysical and related prospecting and consulting services, cf. 998341
998622 Support services to other mining n.e.c.
This service code includes draining and pumping of mines; overburden removal and other development and preparation services of mineral properties and sites, including tunneling, except for oil and gas extraction; test drilling services in connection with mining operations, except for oil and gas extraction; operation of other mining units on a fee or contract basis
This service code does not include:
* mineral exploration and evaluation services, cf. 998343
* geophysical services, cf. 998341
99863 Support and
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