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.
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
are chargeable to GST @18% (CGST 9%+ SGST 9%)