GST – States – POL-56/3/2017-Policy/9160/CT – Dated:- 21-6-2018 – 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 Scheme of Classification of Services. Section-9985 (Support services) Heading-99859 (Other Support Services) Service C
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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 office facilities and staff for trade show or trade fair registration, administration, documentation handling, translatio
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nery 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 for real estate, insurance and engineering (specialist services in art, specialist services for courts of law, etc.); services by
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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 crop production like tilling of fields preparatory to planting; planting, cultivation and fertilization of crops; spraying, including from the air; iv. pest control
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ing 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 basis; forest tree nursery services; services related to forestry production, such as transplanting, replanting, thinning, forestry inventories, timber evaluation, fire protection; services related to logging, s
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uishing 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 operation services to electricity, gas and water distribution 998631 Support services to electricity transmission and distribution This service code includes support services to electricity transmission and distribution services. 998632
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