Sir my client is engaged with goverment contract like doing forest planting and grow trees in fores and also cutting grass from all area of goverment. In gujarati word say as vanikaran project. Please suggest me HSN code and GST Rate

Reply— Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution is exempted by S.No.3 of Noti. No.12/2017-CT (Rate) (S.No.26) Dated: 28.06.2017.

The services for setting up fire lines, Plantation of trees in forest, river maintenance in forest, clearing of truck path in forest are pure service and exempt from GST. Refer advance ruling pronounced by AAR Kerala in matter of M/s. Puthoor Unnikrishnan dated 24.05.2019.

The above exemption is applicable only where services provided to government department, otherwise it will be taxable @18% under SAC 9997.