Puthoor Unnikrishnan ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Kerala
- Date:
- May 24, 2019
- Type:
- Advance Ruling
Subject
Pure services for setting up of fire lines, river maintenance in forest and clearing of truck path in forest are exempted from GST
Summary
Q) Whether the supply of providing labour services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill / river maintenan…
Judgement
The applicant is providing various labour services directly to Kerala Forest Department, under his supervision and control. He is providing labour services for setting up fire lines in forests to protect forest from catching fire which cause damages to forest, labour services for plantation of trees in forests, labour services for rill / river maintenance (rill bank protection by using rill stones…