{"id":74687,"date":"2025-12-30T13:41:10","date_gmt":"2025-12-30T08:11:10","guid":{"rendered":""},"modified":"2025-12-30T13:41:10","modified_gmt":"2025-12-30T08:11:10","slug":"charitable-tree-plantation-and-maintenance-for-environmental-preservation-treated-as-charitable-activity-exempt-from-gst-under-notification-12-2017-entry-1","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74687","title":{"rendered":"Charitable tree plantation and maintenance for environmental preservation treated as &#8220;charitable activity&#8221;, exempt from GST under Notification 12\/2017 Entry 1"},"content":{"rendered":"<p>Charitable tree plantation and maintenance for environmental preservation treated as &#8220;charitable activity&#8221;, exempt from GST under Notification 12\/2017 Entry 1<br \/>Case-Laws<br \/>GST<br \/>Plantation and maintenance of trees undertaken by an applicant charitable institution, registered under the Income-tax Act for preservation of environment, was examined for GST liability and the applicability of Entry 1 of Notification No. 12\/2017-CT(R). &#8220;Charitable activities&#8221; under clause 2(r) expressly includes pr<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=95551\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Charitable tree plantation and maintenance for environmental preservation treated as &#8220;charitable activity&#8221;, exempt from GST under Notification 12\/2017 Entry 1Case-LawsGSTPlantation and maintenance of trees undertaken by an applicant charitable institution<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74687","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74687"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74687\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}