Charity-run tree plantation and maintenance for environmental preservation qualifies as “charitable activity”, making supplies GST-exempt under Notification 12/2017.
Case-Laws
GST
Plantation and maintenance of trees undertaken by a registered charitable institution for preservation of environment was examined for exemption under Entry 1 of N/N. 12/2017-CT(R) read with the definition of “charitable activities” in clause 2(r). Since preservation of environment, including forests and ecolo
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