AAR No. 02/AP/GST/2024

In re: ARCHIPEL INDIA FOUNDATION

Date Issued: 10 January 2024
Source: 2024 (85) G.S.T.L. 354 (A.A.R. - GST - A.P.)
Views: 12

Summary

Afforestation, reforestation and revegetation - ‘Support services to agriculture, forestry, fishing, animal husbandry’ - Heading 9986 - Exemption - Assessee was a social enterprise in India that is formed for social purpose to assist people and society and rural development - Assessee had entered into project development agreement with SE Ltd. for Afforestation, Reforestation and Revegetation (ARR) for sustainable agriculture and land management and afforestation - Assessee should, on quarterly basis issue written request to SE Ltd. (Cash Call) for advance of amount that was equal to assessee’s total budgeted expenditure (inclusive of all Operating Expenses) for next quarter after adjusting for any prior unused advances funded - Assessee sought advance ruling on issue whether its activities under agreement qualified as ‘composite supply’ under GST law with Principal Supply as “Support services to agriculture, forestry, fishing, animal husbandry” as provided in Sl. No. 24 of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 and whether taxable rate applicable would be ‘NIL’ in Term No. 24 of Notification No. 11/2017-C.T. (Rate), dated 28-6-2017 - HELD : Services said to have…