Classification of service— In the instant case, the applicant has entered into a service contract, on 01.08.2021, with M/s Isha Outreach, a public charitable trust, Coimbatore to provide agricultural extension services for tree based agriculture to the farmers of Cauvery River Basin.

The applicant has sought advance ruling in respect of the following questions:

a. Whether the services being provided by the applicant as contained in annexure 1 to the service contract between the applicant and M/s. Isha Outreach is exempt under entry no.57 of Notification No.9/2017-Integrated Tax (Rate) dated 28.06.2017 ?

b. If no for point (1), whether such service is exempt under any other notification?

In the instant case, the applicant, through mara mitras, provides education and training to the farmers for cultivation of plants / trees, by applying scientific research and knowledge. All the other activities of the applicant carried out through mara mitras from selection of saplings to assisting in transportation & planting, to monitoring the survival of plants are related to agricultural extension activity. Thus the services of the applicant are covered under agricultural extension services.

Held that— a. The services being provided by the applicant as contained in annexure 1 to the service contract between the applicant and M/s Isha Outreach are covered under "agricultural extension services" and hence are exempted in terms of entry no.57 of Notification No. 9/2017-Integrated Tax (Rate) dated 28.06.2017.

b. The second question is redundant, as the first question is answered in affirmative.