Latest Query & Reply

Sir I want to know that is there GST applicable on Plantation of trees of Forest Department. 

Forest Department is giving Contract for plantation of trees to Some Agencies, whether GST is applicable to those Agencies who plants trees in forest.


As per clarification issued by Commissionerate of CT and GST, Odisha (At Cuttack) dated 21.06.2018, carrying out of plantation activities is taxable under GST, and this will under the below mentioned service code.

SAC—998597—(Landscape care and maintenance services) which includes highway greenery (roads, train lines and tramlines, waterways, ports)  and plants for protection against noise, wind, erosion, visibility and dazzling. The services classified under the Service Code 998597 are neither exempted nor NIL rated in the CGST Act. Therefore, services rendered by way of plantation activities and plantation maintenance activities  are chargeable to GST @18% (CGST 9%+ SGST 9%)