{"id":74695,"date":"2025-12-31T09:17:38","date_gmt":"2025-12-31T03:47:38","guid":{"rendered":""},"modified":"2025-12-31T09:17:38","modified_gmt":"2025-12-31T03:47:38","slug":"charity-run-tree-plantation-and-maintenance-for-environmental-preservation-qualifies-as-charitable-activity-making-supplies-gst-exempt-under-notification-12-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74695","title":{"rendered":"Charity-run tree plantation and maintenance for environmental preservation qualifies as &#8220;charitable activity&#8221;, making supplies GST-exempt under Notification 12\/2017."},"content":{"rendered":"<p>Charity-run tree plantation and maintenance for environmental preservation qualifies as &#8220;charitable activity&#8221;, making supplies GST-exempt under Notification 12\/2017.<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;charitable activities&#8221; in clause 2(r). Since preservation of environment, including forests and ecolo<\/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=95584\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Charity-run tree plantation and maintenance for environmental preservation qualifies as &#8220;charitable activity&#8221;, making supplies GST-exempt under Notification 12\/2017.Case-LawsGSTPlantation and maintenance of trees undertaken by a registered charitable inst<\/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-74695","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74695","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=74695"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74695\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74695"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74695"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74695"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}