Classification of service— In the instant case, the applicant i.e. M/s. Vikas Centre For Development is a charitable trust registered under Section 12AA of the Income Tax Act, 1961 carrying out charitable activities.

The applicant has entered into an agreement to carry out a Pilot Project which is designed to explore various plantation densities from 2500 up to 10,000 plants per hectare. This Pilot Project is expected to generate about 38,500 person-days of employment by planting 12,50,000 plants over a period of 03 years. The learning from the Pilot project will lead to the development of a socially relevant & environmentally resilient afforestation project along the coast of Gujarat, that takes into account developmental needs & sensibilities of local communities and ensures their sense of ownership & participation to preserve such green cover and prevent any deforestation.

Question on which Advance Ruling sought:-

(i) Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification NO.12/2017-CT (Rate)?

(ii) Whether the applicant is required to be get registered under GST?

The applicant is registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) as Charitable Trust, thus service of plantation of Mangroves by the applicant is eligible for exemption from the payment of GST and covers under entry No. 1 of the Notification No. 12/2017-CT (Rate) dated 28-6-2017.

Held that— (i) The activity of Afforestation carried out by the applicant as charitable organization is exempted from GST under Sr. No.1 of Notification No. 12/2017-CT (Rate) dated 28-6-2017 if organization is registered under (i) Section 12AA of Income Tax Act (ii) Public Charitable Trust under Bombay Public Trusts Act, 1950 (iii) Charity Commissioner : Trust Registration no. E3183, Ahmedabad dated 04/01/1978

(ii) The applicant is not required to be get registered under GST if fulfills all the conditions as mentioned in (i) above of the Ruling.